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Showing 11–20 of 261 articles for “Art. 1681 sexies”
…al holding of which this trader acts as sole shareholder. When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liquidation of the sole proprietorsh…
…n the social rental housing sector, the reduced rates of value added tax referred to in Article 278 sexies-0 A of this code apply to: A.-Deliveries and deliveries of social rental housing are subject…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
…the value added is calculated in accordance with the procedures set out in a of I of Article 1647 B sexies (1).III. - For credit institutions and finance companies and, when authorised by the Autorité…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
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