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Showing 171–180 of 2166 articles for “Art. 239 bis AB”
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…ional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these employer…
…gible for this allowance, broken down by category of shares or units. This information is made available to shareholders or members.
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…ocessing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…a fixed price, when they are made up of several transactions subject to value added tax. II.-The taxable amount of a transaction included in an offer covered by I is made up, where there is an identic…
…t of these rights the value added tax due by the author and pay this tax to the Treasury. 2. In the absence of an indication to the contrary from the author formulated under the conditions provided fo…
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