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Showing 481–490 of 4703 articles for “Art. 151 septies B”
…east 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits…
…they were deposited with the Caisse des dépôts et consignations, were owed, directly or indirectly, by one or more insurance and similar bodies due to the death of the insured or due to the maturity o…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or corp…
I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…
I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
…Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation t…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
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