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Showing 371–380 of 796 articles for “Art. 200 quater”
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rat…
…ies concerned using the method defined in the fifth, sixth and seventh paragraphs of Article D. 123-200.
…t of turnover is defined in accordance with the provisions of the sixth paragraph of Article D. 123-200. It is assessed on the closing date of the last accounting period.The number of employees to be…
…and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are increased to 1, 5, 2 and 2.5 respectively, depending on whether the normal useful life…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
…eclarations made under article R. 243-14 of the Social Security Code, nor less than a minimum of 15,200 euros, which may be revised by decree.
…unless otherwise stated in the table below. Articles applicable In their wording resulting from L. 200-2 L. 210-1 In Title II L. 231-1 to L. 237-1 In Title IV L. 251-1 to L. 253-1 In Title VI L. 270-…
…n in the Wallis and Futuna Islands of article L. 351-3: 1° In 3° of article L. 312-4, the amount: "€200" is replaced by the amount: "24,000 CFP francs" and the amount: "€75,000" is replaced by the amo…
…degrees of alcohol; 3° Bitters, tar, gentian and similar products with a sugar content of less than 200 grams per litre and an alcohol content of more than 30 degrees.
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