Article 302 bis MB
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
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Showing 9791–9800 of 57074 articles for “Art. 298 sexdecies E and Art. 537”
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
The following are admitted as exemptions from a national bachelor's degree in art history, or the applied arts, or archaeology or the plastic arts required to manage voluntary sales of furniture by pu…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
The financial assistance is exempt from income tax for beneficiaries. It is not taken into account in the amount of expenditure to be taken into account for the tax credit mentioned in article 199 sex…
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…
The works mentioned in article R. 122-2 are original graphic or plastic works created by the author himself, such as paintings, collages, paintings, drawings, engravings, prints, lithographs, sculptur…
New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also…
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…
A declared legal entity or sole proprietorship that provides personal services exclusively to individuals benefits from : 1° A reduced rate of value added tax under the conditions set out in i of Arti…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
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