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Showing 41–50 of 2527 articles for “Art. 796-0 bis”
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
…ied out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works that meet the conditions set out in 1 and 2 of Article…
Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in artic…
…a tax allowance as soon as the municipality decides to modify it in application of articles 1639 A bis or 1640 . However, in the event of application of the first paragraph of this III, the allowance…
Heading 0-Common parts 01. Quality of the authorising officer (1) (2) (1) As part of the control of the status of the authorising officer that accounting officers are required to carry out in respect…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
The rights associated with supplementary occupational pension contracts offered by supplementary occupational pension funds or insurance companies are payable to the beneficiary from the earliest of t…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following terr…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
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