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Showing 7611–7620 of 60168 articles for “Art. 238-0 A”
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
I.-The transitional deduction referred to in Article L. 351-5 corresponds to a fraction of the difference between the following two amounts:a) the technical provisions after deduction of receivables a…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
For the application of the provisions of this book to Saint-Martin: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable lo…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
I.-Subject to the application of the provisions of articles L. 352-1, R. 352-2 and R. 352-5, the following rules apply: a) Until 31 December 2017, the standard parameters to be used to calculate the c…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
I. - Insurance companies, supplementary occupational retirement funds mentioned in Article L. 381-1 of the Insurance Code, mutual insurance companies or supplementary occupational retirement unions me…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
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