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Showing 81–90 of 34815 articles for “Art. 3°-b”
The application of the reduced rate of value added tax to admission fees for screenings of works of a pornographic nature or inciting to violence broadcast on video is governed by b of 3° of article 2…
The persons mentioned in c of article L. 621-18-2, who have close personal ties with one of the persons mentioned in a or b of the same article, are :1° Their spouse who is not legally separated or th…
In establishments manufacturing medicated feed, the pharmacist or veterinarian in charge or, where applicable, the pharmacist or veterinarian referred to in Article R. 5142-54 ensures that : 1° Only m…
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…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
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…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche…
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