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Showing 81–90 of 60256 articles for “Art. 278-0 bis A”
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
I.-1. Taxpayers resident 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 to the initial capital or capital in…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
The ambulatory surgery unit is made up of specific rooms or areas equipped with a call device and adapted to the reception, rest and preparation of the patient's discharge, so as to ensure on the same…
The dental surgeon or any joint practice company, whatever its form, must not set up in the building where a colleague is practising without the agreement of the latter or, failing this, without the a…
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…
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