Article 39 duodecies
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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Showing 1771–1780 of 1802 articles for “Art. 1er oct. 1997”
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…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
The rules relating to the overall effective rate are set out in Articles R. 314-1 to R. 314-14 of the French Consumer Code, which are reproduced below:"Art. R. 314-1. - The calculation of the overall…
STANDARD AGREEMENT, REFERRED TO IN 1° OF ARTICLE R. 2212-9, SETTING THE CONDITIONS UNDER WHICH DOCTORS AND MIDWIVES CARRY OUT VOLUNTARY INTERRUPTIONS OF PREGNANCY BY MEDICATION OUTSIDE HEALTH ESTABLIS…
REGIONAL UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
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