Article 197
…or taxpayers subject to joint taxation.b. (Repealed)5. The tax reductions mentioned in articles 199 quater B to 200 are deducted from the tax resulting from the application of the preceding provisions…
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Showing 471–480 of 534 articles for “Art. 1678 quater”
…or taxpayers subject to joint taxation.b. (Repealed)5. The tax reductions mentioned in articles 199 quater B to 200 are deducted from the tax resulting from the application of the preceding provisions…
…the department mentioned in Article L. 561-23 objects, the persons mentioned in 1° to 7° bis and 7° quater of Article L. 561-2, as well as their subsidiaries and branches, shall inform each other of t…
…ed the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A.2. They may defin…
…scheme defined in this article is exclusive of that of the schemes provided for in II of Article 93 quater and in articles 151 septies, 151 septies A, 151 octies, 151 octies A and 238 quindecies.
…n article 293 B, those placed under the flat-rate reimbursement scheme provided for in articles 298 quater and 298 quinquies and those carrying out exclusively transactions or services that are exempt…
…ral holdings referred to in 5° of Article 8;g. Public interest groupings referred to in Article 239 quater B;h. The sociétés civiles professionnelles referred to in article 8 ter;i. The groupements de…
I.-For the application of I of Article L. 613-44, eligible commitments are included in the amount of own funds and eligible commitments mentioned in that Article only if they meet the conditions set o…
…article 1519 B.XX.-The State makes a levy of 3% on the amount of the tax mentioned in article 1635 quater A as assessment and collection costs..
…aragraph is deleted. 14° In Article R. 753-5, after the words: "to the rules defined in Chapter VII quater of Title VII of Book VII of the Code of Administrative Justice", the following words are adde…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
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