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Showing 311–320 of 56931 articles for “Art. 154 bis and 154 bis-0A”
It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulat…
…on acting in a professional capacity or by a legal person, the natural person who has placed assets and rights in it.II. - 1. The transfer by gift or inheritance of assets or rights placed in a trust…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
…for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace such foodstuffs, with the exception of the follo…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
…tax.The same immunity applies to the distribution of compensation among shareholders, unit holders and persons with similar rights, where the distributing company directly operated abroad establishme…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
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