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Showing 461–470 of 2856 articles for “Art. 200 quater C”
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
The amount of the fixed fine provided for in Article 529 is set as follows:1° 4 euros for contraventions of the provisions of the Highway Code committed by pedestrians;2° 11 euros for other 1st class…
Where the unit of account is a unit or share in an undertaking for collective investment, its main characteristics are as follows:1° Brief description: the name of the undertaking, its legal form and…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The communes of Guadeloupe, Guyane, Martinique, La Réunion and Mayotte benefit from the special allocation mentioned in Article L. 2335-1 under the following conditions: 1° The first part of the grant…
The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
The rate of the resale right is equal to 4% of the sale price as defined in article R. 122-5 when this is less than or equal to 50,000 euros.When the sale price is greater than 50,000 euros, the resal…
The rate of the progressive levy operated on the gross gaming revenue in casinos governed by the article L. 321-1 of the Internal Security Code is as follows:6% up to 100,000 euros.16% from 100,001 eu…
The amount of the reduction or increase mentioned in the first paragraph of III of article L. 2334-7 is equal for each commune to the product of the difference between its population recorded in respe…
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