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Showing 941–950 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…conomie mixte exercising a real estate activity overseas and the bodies mentioned in l'article L. 365-1 of the same code may benefit from a tax credit for the acquisition or construction of new housin…
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
…person, except where the lease mentions the option by the lessor (1). 3° (Repealed); 4° (Repealed); 5° Persons who grant a lease referred to in 1° bis of article 261 D; 5° bis Persons who carry out a…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
…leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of a total universality benefiting from the provisions of this article…
…amount of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to him,…
…m the second paragraph, the option made by a single taxable person constituted pursuant to article 256 C is exercised by sector of activity.
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