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Showing 7601–7610 of 60162 articles for “Art. 199 terdecies-0 A”
I.- For the application of the condition of previous activity income mentioned in 3° of article R. 5424-70, the income declared by the self-employed person to the tax authorities for income tax purpos…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
For the application of the provisions of this book to Saint-Barthélemy: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicabl…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
Revenue for the conurbation community's budget includes:1° The tax resources mentioned in I and V of article 1379-0 bis of the General Tax Code.The conurbation community may, in addition, collect, in…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
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The single, simplified declaration makes it possible to comply with : 1° The declarations provided for by the following provisions, or required for their application: a) Articles 87 A and 87-0 A of th…
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