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Showing 1091–1100 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
The franchise agreement (number 150 in table 5) gives rise to the collection of a fee proportional to the total royalties, according to the following scale:Base rates Applicable rate 0 to €6,500 1.645…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
For the application of c of 1° of 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 Uni…
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I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
All the jumps made are recorded in a specific logbook, held by the student, on which the instructors certify the skills acquired: 1° Apart from the accompanied progression in the chute, the students f…
The brevet d'Etat d'éducateur sportif du premier degré and the brevet d'Etat d'éducateur sportif du deuxième degré may be awarded to candidates who are or have been top-level sportsmen and sportswomen…
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…
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