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Showing 801–810 of 2400 articles for “Art. 26 Oct. 1973”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
The main purpose of the central insurance companies created by law no. 73-8 of 4 January 1973 relating to the implementation of employee shareholding in national banks and national insurance companies…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…ds: ", presidents and vice-presidents of urban communities" are deleted; 2° The words: "1st January 1973" are replaced by the words: "1st January 1980".
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
The tax credit defined in article 220 octies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of the same article w…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
If the coordination group agrees, at the end of the single assessment procedure for periodic safety update reports provided for in Article 107g(1) of Directive 2001/83/EC of the European Parliament an…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
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