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Showing 41–50 of 66672 articles for “Art. 206 2 and 3-b”
…ansactions include at least one of the following types of transport: a) The transport of passengers and, where applicable, their luggage by means of a chauffeur-driven transport vehicle, within the me…
…of the loan, the financial securities returned are recorded in the balance sheet at this same value.2. The remuneration allocated in return for the securities loan constitutes debt income. Where the l…
…ay not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement, it p…
…profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be…
…for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace such foodstuffs, with the exception of the follo…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…
…ered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
…tion to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on the provis…
…ho rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms rented consti…
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