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Showing 7661–7670 of 60162 articles for “Art. 199 terdecies-0 A”
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…
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…
I.-Without prejudice to the obligations referred to in the last paragraph of article L. 132-8, for the application of the first paragraph of article L. 132-27-2, the date on which the insurance undert…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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