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Showing 261–270 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
I.-Without prejudice to the application of the provisions of Article R. 351-23, original own funds items are included in Tier 1 original own funds for a maximum period of ten years after 1 January 201…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
…departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to…
…charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…he full text with its images from the extract from the authenticated electronic Official Journal No 301 of 28 December 2016 text No 55 at the following address: https://www.legifrance.gouv.fr/jo_pdf.d…
…he full text with its images from the extract from the authenticated electronic Official Journal No 301 of 28 December 2016 text No 55 at the following address: https://www.legifrance.gouv.fr/jo_pdf.d…
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
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