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Showing 1301–1310 of 68820 articles for “Art. 151 septies and 151 septies A”
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. - New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Cons…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
The decisions of the criminal courts, with the exception of those that only rule on civil interests, are subject to a fixed procedural fee payable by each convicted person.This fee is:1° 31 € for crim…
The guarantee fund shall adopt a governance framework providing for a division of tasks and responsibilities and the necessary delegations to ensure effective implementation of the investment strategy…
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