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Showing 9891–9900 of 34927 articles for “Art. Aut. conc. n° 22-D-10 du 12 Apr 2022”
…the majority of their income from the use of still images and who occasionally contribute to the production of a press title, as defined in Article L. 132-35 of the French Intellectual Property Code.
…ement on tax collection, or to the persons mentioned in 2 of the same Article 4 B who perform their duties or are entrusted with a mission in one of these States.
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
…ount of the exceptional amortisation is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
…of the recipient of the supply;c. The words: "Application of Article 141 of Council Directive 2006/112/EC of 28 November 2006".II. - For the purposes of II of Article 258 C, acquisitions made there un…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…33-1 of the Construction and Housing Code, the activity of which does not give rise to a right to deduction.d. (Not applicable).
…items or antiques that have been taxed in accordance with the provisions of Article 297 A is not deductible by the purchaser;2° Taxable resellers may not deduct the value added tax relating to the pu…
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