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Showing 461–470 of 60226 articles for “Art. 404 A/B”
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code gi…
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…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first,…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
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