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Showing 681–690 of 796 articles for “Art. 202 ter”
…article 4 B, for the benefit of:a) Foundations or associations recognised as being in the public interest subject to 2a, university foundations or partnership foundations mentioned respectively in ar…
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. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…gement standards provided for in article L. 511-41, under conditions specified by order of the Minister for the Economy. The subsidiaries referred to in I of Article L. 511-47 that are class 2 or clas…
…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…
…in II.II.-The taxable services are:1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to th…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
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