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Showing 81–90 of 56931 articles for “Art. 154 bis and 154 bis-0A”
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
…e tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed and the debt representing the obligation to return these securities are recorded separately on the b…
…Paris metropolitan area.2° However:a) By way of exception to the provisions of I of Article 1379-0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and…
…nal cooperation with their own tax system taken under the conditions defined in I of article 1639 A bis. The exemption applies to the entire share of the tax due to each municipality or public inter-m…
…ons, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumben…
…operty tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in article L. 411-2 of the same code or to a…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…
…ty-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged tax regime, the profits or positive income of this legal entity are deem…
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