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Showing 11–20 of 43804 articles for “Art. 2 terdecies F”
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
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1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…
…European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual residence there, may avail himself of the special…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
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