Article R123-2
I.-The single body implements an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, accord…
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Showing 7761–7770 of 60176 articles for “Art. 182 A ter”
I.-The single body implements an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, accord…
I. - The persons referred to in 13° of Article L. 561-2 are subject to the provisions of this chapter when, in the course of their professional activity:1° They participate in the name and on behalf o…
I.-The contract concluded between a supplier and a distributor relating to the design and production of food products in a manner that meets the specific needs of the purchaser and sold under a distri…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
I. - For their application in New Caledonia and French Polynesia:1° The second sentence of Article L. 1110-1 does not apply ;2° In article L. 1110-4 : a) The first paragraph of I is worded as follows:…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
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