Article 291
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
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Showing 1051–1060 of 1189 articles for “Art. 281 E”
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
The evidence of formal qualifications required in application of 1° of Article L. 4111-1 is, for the practice of the profession of dental surgeon : 1° Either the French State diploma of doctor of dent…
I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…
Where the insurance certificate relates to a ten-year liability insurance contract taken out by an individual taxable person, the insurance certificate provided for in Article L. 243-2 must bear the w…
I. - The money market instruments referred to in 5° of I of article R. 214-11 are :1° Issued or guaranteed by :a) A Member State of the European Union or another State party to the Agreement on the Eu…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
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