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Showing 1201–1210 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
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