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Showing 411–420 of 1358 articles for “Art. 1594 F ter”
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
A report evaluating the guarantees granted under a ter of 1° of article L. 432-2 is submitted each year to the Minister for the Economy by the body responsible for managing the scheme, with a view to…
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from an…
The provisions of articles 91 quater G to 91 quater K ter of appendix II to the general tax code are applicable to the share savings plan intended for the financing of small and medium-sized companies…
SANITARY FACILITIES IN SWIMMING POOLS REFERRED TO IN ARTICLE D. 1332-7 A. - Sanitary facilities reserved for bathers and the like1. ShowersIn indoor swimming pools, the number of showers is at least :…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
For the application of article R. 129, the formula: "I = 10 + (S x 4)" is replaced by the formula: "I = 2.59 euros (315 F CFP) + (S x 4)".
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