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Showing 1331–1340 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”
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
Pharmacovigilance includes: 1° The reporting of adverse reactions suspected to be due to a medicinal product or a product mentioned in article R. 5121-150, including cases of overdose, misuse, abuse a…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…
The clerks of the commercial courts may, before proceeding with the acts of their department, require from the party requesting the acts or formalities a sufficient advance for the payment of the cost…
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