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Showing 681–690 of 798 articles for “Art. 1407 ter”
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
…business for at least six months. Withdrawal of authorisation takes effect at the end of a period determined by the Autorité de contrôle prudentiel et de résolution. During this period : 1. The invest…
…article 4 B, for the benefit of:a) Foundations or associations recognised as being in the public interest subject to 2a, university foundations or partnership foundations mentioned respectively in ar…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
…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 which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…gement standards provided for in article L. 511-41, under conditions specified by order of the Minister for the Economy. The subsidiaries referred to in I of Article L. 511-47 that are class 2 or clas…
…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…
…in II.II.-The taxable services are:1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to th…
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