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Showing 2321–2330 of 4479 articles for “Art. 1391 B ter”
It is hereby instituted a grant to support investment in the départements, allocated to the départements and territorial collectivities of Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy.…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
…e affected assets SAMPLE STATEMENT OF ASSIGNED ASSETS IN ACCORDANCE WITH THE SIMPLIFIED ACCOUNTING OBLIGATIONS TO WHICH THE PROFESSIONAL ACTIVITY OF PERSONS BENEFITING FROM THE SCHEMES DEFINED IN ARTI…
Where, in accordance with Article R. 356-26-1, a subsidiary with its registered office in another Member State has been authorised to be subject to rules similar to those mentioned in Articles R. 356-…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
The design and construction obligations for placing machinery on the market do not apply to the following products: 1° Products which, although meeting the definition of machinery, are subject, exclus…
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