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Showing 1851–1860 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ast two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following categories, is below a thres…
The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insu…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
…e development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation or…
…lding; 4° In leisure riding centres, the surface areas of buildings used for equestrian activities; 5° Constructions and developments carried out within the perimeters of operations of national intere…
…per pitch; 2° For pitches for light leisure dwellings, €10,000 per pitch; 3° For swimming pools, €250 per square metre; > 4° For wind turbines over 12 metres in height, €3,000 per turbine; > For phot…
…not established in France who avail themselves of one of the special schemes mentioned in Articles 359 and 369 ter of Council Directive 2006/112/EC of 28 November 2006 on the common system of value ad…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
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