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Showing 1411–1420 of 5277 articles for “Art. 244 bis B”
…Code and parity certificates mentioned in article L. 931-15-1 of the French Social Security Code ; b) Shares in limited liability companies or companies with equivalent status and shares in companies…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
…ds are open to anyone receiving personalised social or vocational support, provided they are prescribed by one of the following organisations: 1° The institution mentioned in article L. 5312-1 ; 2° Th…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
…the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rate of this levy…
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