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Showing 211–220 of 4400 articles for “Art. 787 B & 787 C”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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