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Showing 801–810 of 2414 articles for “Art. 26 oct. 1977”
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…
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…
…road transport services in connection with railways, are determined by decree no. 77-785 of 13 July 1977 relating to the levying of temporary local surcharges.
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…
…d to practise the profession of pharmacy assistant in application of the provisions prior to 8 July 1977 enjoy, for life, the rights and prerogatives defined in articles L. 4241-1 and L. 4243-1. The "…
…no. 89-78 of 7 February 1989, the amended decree of 30 July 1974 and the amended decree of 25 April 1977, are deemed to comply with the technical requirements of section III above.
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…
…nd 2 of the European Convention on the Suppression of Terrorism, signed in Strasbourg on 27 January 1977, the offence of association de malfaiteurs with a view to the commission of these offences, or…
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…
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