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Showing 11–20 of 2458 articles for “Art. 27 oct. 2005”
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
…the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual cons…
…qual to the product of this amount by the rate of late payment interest provided for in l'article 1727, is reintegrated into the taxable profit for the financial year during which the disposal or non-…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
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