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Showing 41–50 of 1294 articles for “Art. 796-0 ter”
…nces may not be less than €305.The capital gains or losses referred to in the fifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject t…
…r and, where applicable, the beneficiary, is reimbursed to them. The rights definitively acquired after the departure from the company and before the liquidation of the pension are revalued annually l…
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…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
The content of the impact statement referred to in articles R. 142-8 to R. 142-10 is set out in Appendix I-1.
In this Title, "financial instrument" means financial instruments within the meaning of Article L. 211-1 and the units referred to in Article…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
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