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Showing 801–810 of 850 articles for “Art. 151-0”
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
AID GRANTED TO STUDENTS AND PUPILS IN THE FORM OF STUDY GRANTS MENTIONED IN THE LAST PARAGRAPH OF ARTICLE D. 4383-1 1. Minimum rates for study grants SCHOLARSHIP LEVELS MINIMUM ANNUAL RATES (in euros)…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
Where the exemptions from property tax on built-up properties, provided for in Articles 1384,1384-0 A and 1384 A, 1384 C and 1384 D of the General Tax Code, result in a substantial loss of revenue for…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
The mayor may, in addition, by delegation of the municipal council, be entrusted, in whole or in part, and for the duration of his term of office:1° To determine and modify the allocation of communal…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
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