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Showing 1331–1340 of 4296 articles for “Art. 151 octies B”
…2° In respect of expenditure on remuneration of staff employed in whole or in part to carry out lobbying and interest representation activities: a) The total gross amount, rounded to the nearest eur…
…tmental or interdepartmental council of the order of nurses is composed as follows: 1° Where the number of nurses on the most recently published register is less than or equal to 3,000 : a) Two pairs…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
The provisions of Article L. 1618-2 are applicable to the régies mentioned in Article L. 2221-1 subject to the following provisions: a) They may waive the obligation to deposit with the State funds th…
The weighted duration of audiovisual works belonging to the genres of fiction, animation and audiovisual adaptation of live performances is equal to the product of the duration of the work and a coeff…
…of certificates or contracts which give the purchaser a right of ownership or claim over that gold; b. Services provided by taxable persons acting in the name and on behalf of others in the transactio…
I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
I. - Late filing or failure to file the declarations that must be filed in order to establish income tax, as well as inaccuracies or omissions noted in these declarations, which have the effect of red…
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