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Showing 1271–1280 of 2971 articles for “Art. 23 oct. 2024”
…movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of…
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…
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…
…for mandataires judiciaires and liquidators (Table 4-3).The emoluments applicable until 29 February 2024 are those provided for in this section.
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…
…o file their income tax returns electronically and pay their taxes electronically until 31 December 2024.
…contributions mentioned in 2° to 4° of I of Article L. 6131-1 and, where applicable, from 1 January 2024, those mentioned in 5° of the same I, as well as the contributions mentioned in II of Article L…
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…
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