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Showing 2941–2950 of 47859 articles for “Art. 151 septies · CE plén. 13 June 2018 n° 401942 · CE 17 May 1995 · CE 26 September 2018 · CE 28 April 2006 · CAA Paris 9 November 2011 · BOI-BIC-PVMV-40-10-10-10 et -20”
…shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. Thi…
In order to take into account the consequences on the attendance of cinematographic establishments of the implementation of the health pass, provided for by decree n° 2021-699 of 1st June 2021 prescri…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…e same table: Article applicable In the wording resulting from L. 54-10-1 and L. 54-10-2 Act no. 2019-486 of 22 May 2019 L. 54-10-3 to L. 54-10-5Ordinance no. 2020-1544 of 9 December 2020 II.For the a…
…same table: Applicable articles In the wording resulting from L. 54-10-1 and L. 54-10-2 Act no. 2019-486 of 22 May 2019 L. 54-10-3 to L. 54-10-5 Ordinance no. 2020-1544 of 9 December 2020 II.For the…
…edium-sized cinemas, the total amount of aid is equivalent to the average of the sums entered for 2017, 2018 and 2019 in the automatic account opened for each cinema in accordance with articles 123-3…
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