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Showing 3071–3080 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”
…ing which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.
…party slaughterer on behalf of the owner. This fee is also paid by any person who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French R…
…ect shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment inte…
…7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to th…
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
The provisions relating to the import and export of veterinary medicinal products apply : 1° to medicinal products classified as narcotics or to which the narcotics regulations apply in whole or in pa…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
…y generation facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 50 megawatts.The tax mentioned in the first pa…
…y production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq. of the Energy Code is greater than or equal to 12 megawatts.II.-.The flat-rate tax is payabl…
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