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Showing 281–290 of 69357 articles for “Art. 4°-a and 4°-c”
…of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
…be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that the acquisition was subject to value added tax in the Member State…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
…flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are…
…additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and the provisions gove…
…may request to benefit from the written communication provided for in Article 67 D. The date, time and content of the oral communication referred to in the first paragraph of this article are recorde…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
…to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
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