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Showing 351–360 of 25314 articles for “Art. 4° bis”
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…
…%. A decree by the Minister for the Economy and Finance sets the conditions for this assimilation.2 bis. A Conseil d'Etat decree specifies the characteristics, in particular content and editorial area…
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 This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
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…
…n from income, a tax credit, a tax reduction or a tax exemption by the irregular issue of documents;4° Or carrying out on behalf of the taxpayer any act intended to mislead the administration.II. - Th…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
…y the international conventions establishing these organisations or by the headquarters agreements; 4° The supply of goods and services intended for the armed forces for their own use, for the use of…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
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