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Showing 21–30 of 2937 articles for “Art. 23 oct. 1961”
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
…irst paragraph of this IV, for a company that is a member of a group within the meaning of Article 223 A, the value of the securities, units or shares which may be subject to the amortisation provided…
…new talent, composed of one or more works free of copyright within the meaning of the articles L. 123-1 to L. 123-12 of the Intellectual Property Code. By way of derogation, for businesses that meet…
…f the Social Security Code or which are approved under the conditions provided for in articles L. 5123-2 and L. 5123-3 of the Public Health Code as well as, when prepared from blood or its components,…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…s L. 111-9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, leg…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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