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Showing 2031–2040 of 68813 articles for “Art. 638 A and 1717”
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
In the event of non-compliance with articles L. 1332-1 to L. 1332-4 and articles L. 1332-6 to L. 1332-9, the administrative authority shall give formal notice to the operator or, failing this, the own…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
The budget controller monitors the management of jobs and staff appropriations under the conditions set out in the Order of 7 August 2015 on the budgetary rules of the bodies.
After consultation with the authorising officer, the budget controller shall draw up a document setting out the detailed list of acts subject to approval or opinion, the amounts of the approval or opi…
For the purposes of examining the initial budget, amending budgets and the financial account, the budget controller shall receive the draft documents provided for in Article 175 of Decree no. 2012-124…
Any contravention of laws and regulations, any breach of professional rules, any breach of probity or honour, even relating to acts committed outside the course of professional practice, exposes the j…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
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