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Showing 701–710 of 806 articles for “Art. 235 ter ZC”
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…
…ROFESSIONAL ACTIVITY OF PERSONS BENEFITING FROM THE SCHEMES DEFINED IN ARTICLES 50-0,64 BIS AND 102 TER OF THE GENERAL TAX CODE IS SUBJECT (MICRO-ENTREPRISE TAX SCHEME) I.-General information Last nam…
…nsive tax regime;b. (Repealed)c. (Repealed)d. the warehouse for the storage of goods traded on an international futures market, the list of which is set by order of the minister responsible for the bu…
…of compliance by the persons referred to in Article L. 561-2 with the obligations laid down in Chapters I and II of this Title, with directly applicable European provisions relating to the fight agai…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
I. - For the application of this chapter, the department referred to in Article L. 561-23 may request that the documents, information or data, regardless of the medium used, kept pursuant to Article L…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A b…
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