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Showing 7591–7600 of 60168 articles for “Art. 238-0 A”
I.- For the application of the condition of previous activity income mentioned in 3° of article R. 5424-70, the income declared by the self-employed person to the tax authorities for income tax purpos…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
For the application of the provisions of this book to Saint-Barthélemy: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicabl…
The Chairman of the Centre National du Cinéma et de l'Image Animée has the following prerogatives on behalf of the State: 1° He studies and participates in the drafting of legislative and regulatory t…
Revenue for the conurbation community's budget includes:1° The tax resources mentioned in I and V of article 1379-0 bis of the General Tax Code.The conurbation community may, in addition, collect, in…
I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…
I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…
The single, simplified declaration makes it possible to comply with : 1° The declarations provided for by the following provisions, or required for their application: a) Articles 87 A and 87-0 A of th…
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