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Showing 21–30 of 29661 articles for “Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011”
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…of determining the business value added levy, the value added of establishments benefiting from a reduction in their net business property tax base pursuant to article 1466 F is subject, at the compan…
…oned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne. The same tariff applies to waste received at an authorised facility in disregard of th…
…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…
…Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental pay…
…etermining taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is tax-exempt in the hands of the beneficiary, unless the latter is a legal…
…es 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are co…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
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