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Showing 221–230 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
…four months preceding a gift inter vivos to enable the donor's right of ownership to be established and charged to the donor by the notary are allowed, on production of supporting documents, as a dedu…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
…e capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 amending the legal f…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
…th an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The pro…
…w.II. - The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 3…
…5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy and Finance, as well as the detailed statement of expenditure mentioned in the third paragraph of Ar…
…ue added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the marke…
Subject to the provisions of Article 1020, deeds recording the formation, amendment or termination of a trust contract or recording the transfer of additional property or rights to the trustee are sub…
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