Article 205 B
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
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Showing 81–90 of 66672 articles for “Art. 206 2 and 3-b”
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
In the 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 refer…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…into, do not exceed the ceilings mentioned in the first paragraph of III of article 199 novovicies and whose monthly rent does not exceed the ceilings mentioned in the same III; 2° The recipient of t…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
…e rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establis…
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