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Showing 2321–2330 of 8633 articles for “Art. 199 undecies D”
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
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