Article 297
…value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis a…
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Showing 411–420 of 574 articles for “Art. 776 quater”
…value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis a…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…753-4 do not apply; 5° In Article R. 753-5, after the words: "to the rules defined in Chapter VII quater of Title VII of Book VII of the Code of Administrative Justice", the following words are adde…
…753-4 do not apply; 5° In Article R. 753-5, after the words: "to the rules defined in Chapter VII quater of Title VII of Book VII of the Code of Administrative Justice", the words "and subject to th…
…ight years;3° a. it has carried out research expenditure, as defined in a to g of II of Article 244 quater B and in 1 of A of II of Article 244 quater B bis, representing at least 15% of the expenses,…
I. - The persons mentioned in 1° to 7°c of Article L. 561-2 shall inform the department mentioned in Article L. 561-23 and their supervisory authority designated in Article L. 561-36 of the identity o…
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations mentioned in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording in…
…their gross amount before application, where applicable, of the allowances mentioned in 1 ter or 1 quater of article 150-0 D or in article 150-0 D ter as they stand on the date of receipt or realisat…
…n the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors, inaccuracies, omiss…
…sions of III of article 1518 A quinquies; 4° The application of articles 1518 A, 1518 A bis, 1518 A quater ; 5° De l'application des II et III de l'article 1518 ter; 6° De l'application du V de l'arti…
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