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Showing 381–390 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…ed on the national rail network for passenger transport operations, provided for in Article 1599 quater A.The tax referred to in Article 1599 quater A shall be apportioned between the regions on the b…
…at the value for which the debt representing the obligation to repay appears on the balance sheet.1 bis. Borrowed securities may be the subject of a loan. In this case, the debt representing the secur…
…al revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken und…
…ry and Financial Code and the investment firms mentioned in article L. 531-4 of the same code who enter transferable securities, negotiable debt securities or interbank market instruments, negotiable…
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
…establishment took place. In the case of the creation of an establishment, the exemption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemptio…
…ations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incum…
…ent, appended to the city contract, concluded with the municipality, the public establishment for inter-municipal cooperation and the State representative in the department, relating to the maintenanc…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
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