Article 1586 octies
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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Showing 9341–9350 of 9745 articles for “Art. 150-0 D ter”
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
Clauses to be included in insurance contracts taken out in application of article L. 220-1 of the French Insurance Code instituting compulsory insurance for operators of funicular or cog railways, cab…
I. - In particular, the following services are provided by the professions concerned under the conditions set out in the third paragraph of article L. 444-1, the services listed below: 1° With regard…
I-Subject to the provisions mentioned in II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands in the wording indicated in the righ…
I.-The departmental commercial development commission is chaired by the Prefect. For any new project, it interviews the person responsible for promoting town centre retailing on behalf of the municipa…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
For the application of the legislative provisions of Book I in New Caledonia:1° In article L. 2112-4, the words: "of the Member States of the European Union" are replaced by the words: "of the Republi…
…ication of the legislative provisions of Book I in French Polynesia:1° In article L. 2112-4, the words: "of the Member States of the European Union" are replaced by the words: "of the Republic";2° In…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
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