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Showing 7441–7450 of 60152 articles for “Art. 200 decies A”
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - In each department, based on an assessment of the coherence of the perimeters and an inventory of the distribution of the competences of the existing groupings and their exercise, a departmental…
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
I. - The number and distribution of community councillor seats are established:1° Either in accordance with the procedures set out in II to VI of this article;2° Or, in communities of communes and agg…
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…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
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