Article 157
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
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Showing 1521–1530 of 4816 articles for “Art. 150-0 B quinquies”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
…companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property tax, when these different bodies are constituted and…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…e may decide to allocate a fourth part of the fund to the running of the committee secretariat, for both operating and investment purposes. This share may not exceed 0.5 per thousand of the fund's ann…
For distribution companies, notwithstanding articles 222-4 and 810-1, the rates are set at :- 625.08% when the total revenue from feature films is less than or equal to €307,500;- 198.89% when the tot…
For the period between 29 December 2021 and 29 March 2022, the rates are set at :- 290.40% when the amount of revenue generated by feature films is less than or equal to €307,500;- 155.21% when the am…
For the period between 9 June 2021 and 29 June 2021, the rates are set at :- 520.90% when the amount of revenue generated by feature films is less than or equal to €307,500;- 218.77% when the amount o…
For the period between 30 June 2021 and 28 September 2021, the rates are set at :- 317.75% when the amount of revenue generated by feature films is less than or equal to €307,500;- 162.75% when the am…
For the period between 29 September 2021 and 28 December 2021, the rates are set at :- 273.99% when the total revenue from feature films is less than or equal to €307,500;- 150.69% when the total reve…
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