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Showing 1271–1280 of 2937 articles for “Art. 23 oct. 1961”
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…s or parts of plants listed in the schedules of the Single Convention on Narcotic Drugs of 30 March 1961 or the Convention on Psychotropic Substances of 21 February 1971, as well as products containin…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
…the latter implements the powers conferred on him in matters of public health by the law of 29 July 1961 conferring on the Wallis and Futuna Islands the status of overseas territory; 3° It prepares th…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
If the coordination group agrees, at the end of the single assessment procedure for periodic safety update reports provided for in Article 107g(1) of Directive 2001/83/EC of the European Parliament an…
In articles R. 23, R. 23-1, R. 23-2 and R. 23-3, the words: "Caisse des dépôts et consignations" are replaced by the words: "recette des finances".
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