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Showing 271–280 of 2601 articles for “Art. 814 C”
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
The list of claims mentioned in I of Article L. 641-13, brought to the attention of the administrator where one has been appointed or of the liquidator, pursuant to IV of the same article, shall be fi…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
Subject to the adaptations provided for in this chapter, the following provisions are applicable in the Wallis and Futuna Islands in their wording resulting from Ordinance no. 2020-1733 of 16 December…
Subject to the adaptations provided for in this chapter, the following provisions are applicable in French Polynesia in their wording resulting from Ordinance no. 2020-1733 of 16 December 2020, unless…
Subject to the adaptations provided for in this chapter, the following provisions are applicable in New Caledonia in their wording resulting from Ordinance no. 2020-1733 of 16 December 2020, unless ot…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
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