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Showing 91–100 of 34820 articles for “Art. 3.b”
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…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as…
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…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
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