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Showing 831–840 of 952 articles for “Art. 231 ter”
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…gement standards provided for in article L. 511-41, under conditions specified by order of the Minister for the Economy. The subsidiaries referred to in I of Article L. 511-47 that are class 2 or clas…
…The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1…
…in II.II.-The taxable services are:1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to th…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-The provisions of Chapter III of Title II of Book II of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand col…
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