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Showing 5011–5020 of 18897 articles for “Art. 41 V bis”
The provisions of this section apply taking into account the classification of construction materials and elements according to their behaviour in fire, as defined in articles…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…
Article 261 G of the General Tax Code governs the application of exemptions from value added tax to admission fees for screenings of cinematographic or videographic works that are pornographic or inci…
…s awarded by contracting authorities in the cases listed in 1° to 3° and 5° of Article R. 2172-2;1° bis For global performance contracts awarded by contracting authorities in the cases listed in Artic…
For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
In 5° of article L. 225-115, the words: "payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code" are replaced by the words: "tax deductions provided for by the provisions of tax…
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