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Showing 291–300 of 34257 articles for “Art. 3 bis”
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…article 124 B; b. Income from securities issued from 1 January 1987 as defined in articles 118,119,238 septies A, 238 septies B and 238 septies E. 2° This rate is set at 15% for dividends.
…ate by the item or items disposed of, are taxable in accordance with the regime defined in articles 39 duodecies et seq, if, at the time of the transfer, the revenue of that company does not exceed th…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…l'article L. 5422-1 of the same code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determinin…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
…hese services relating to services performed outside the European Union.(Cf. Instruction 1996-11-20 3L-2-96.)
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