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Showing 81–90 of 2164 articles for “Art. 239 bis AA”
…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…
…at the value for which the debt representing the obligation to repay appears on the balance sheet.1 bis. Borrowed securities may be the subject of a loan. In this case, the debt representing the secur…
…Paris metropolitan area.2° However:a) By way of exception to the provisions of I of Article 1379-0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
…nal cooperation with their own tax system taken under the conditions defined in I of article 1639 A bis. The exemption applies to the entire share of the tax due to each municipality or public inter-m…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…ich the right to deduct arose;4° Subject to the measures provided for in 1° to 3° and Articles 1693 bis and 1785, farmers liable for value added tax are subject to all the provisions set out in this c…
…ve the living conditions of the residents in return for the allowance provided for in the same I.II bis. - (Repealed).III. - (Repealed).IV. - (Repealed).V. - I and II apply to housing held, directly o…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
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