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Showing 471–480 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
…eferred to in IV of l'article 219, if they undertake to calculate any capital gains realised at a later date on their disposal on the basis of the value they had, for tax purposes, at the close of the…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
…icle L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determining the income tax or corporation tax due by these employers.
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
…social security obligations incumbent on people who carry out commercial transactions through its intermediary. It also provides them with an electronic link to the websites of the relevant authoritie…
…the transferor, in particular for the purposes of the regularisations of the tax deducted by the latter, as well as, where applicable, for the application of the provisions of e of 1 of article 266, o…
…the corresponding products supplied by the farmers to whom the sale is made. For the purposes of determining this difference, the values are understood to include all costs and taxes, excluding value…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
…years, including the period during which it is declared. It is renewable by tacit agreement, unless terminated at the end of each period. However, it is automatically renewed for the five-year period…
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