Article 296
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
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Showing 1791–1800 of 4682 articles for “Art. 15 oct. 1985”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
…ence and time off work mentioned in 1° and 2° of article 12 of the aforementioned decree of 3 April 1985 are calculated for each representative trade union organisation of the territorial social commi…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…o Article 32-1 of Regulation (EEC) No 2137/85 of the Council of the European Communities of 25 July 1985 on the establishment of a European Economic Interest Grouping.
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
…pursuant to article L. 1613-5 include all remuneration defined by the décret n°85-730 du 17 juillet 1985 relatif à la rémunération des fonctionnaires de l'Etat et des fonctionnaires des collectivités…
…ter sports and mountaineering resorts and having a land use plan that was enforceable on 10 January 1985 or a local town planning plan, the provisions of article L. 342-18 apply from the date of appro…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
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