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Showing 81–90 of 948 articles for “Art. 1594 F quinquies”
I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
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