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Showing 461–470 of 68819 articles for “Art. 298 sexdecies A and B”
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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I. - Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weigh…
I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…
The specifications mentioned in article R. 2131-2-A defines the overall architecture of the chain for the remote transmission of acts subject to legality control as well as the characteristics require…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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