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Showing 21–30 of 1163 articles for “Art. 1395 E”
The tax reduction defined in article 238 bis is deducted from the corporation tax due for the financial year in which the expenditure was incurred. Any excess is used for the payment of corporation ta…
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When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
The rate of the real estate security contribution payable when requesting copies of published documents is set at:1° Copies of documents:a) 6 € per registration slip requested;b) 30 € per descriptive…
I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…
From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article…
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