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Showing 771–780 of 806 articles for “Art. 235 ter ZC”
…dicates under the conditions provided for in Articles L. 5711-1 to L. 5721-9 of the General Code of Territorial Authorities.However, public establishments for inter-communal cooperation with their own…
…When, at the end of the assessment provided for in I of Article L. 613-41, the resolution board, after obtaining the opinion of the supervisory board, finds that there are significant obstacles to a…
…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…
…ricultural or liberal activity of a partnership subject to income tax mentioned in articles 8 and 8 ter in which the persons mentioned in the first paragraph of I of this article carry out their main…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…hout prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or greater t…
…transaction takes place during the tax year.II. - 1. The amount of value added is the subject, no later than the second working day following 1st May of the year following that in respect of which the…
…to contribute to the economic, social and cultural development of the region by:1° Any studies of interest to regional development;2° Any proposals aimed at coordinating and rationalising the choice o…
…ns of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each year on the rates of property t…
…or cocoa. However chocolate, household milk chocolate, chocolate bonbons, cocoa beans and cocoa butter are admitted at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic…
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