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Showing 4911–4920 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…d social security contributions;5° bis Under the conditions provided for in Article 88-1 of the loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territ…
…im for damages. In the absence of a claim for damages, the amount of the civil fine may not exceed €60,000. The civil fine may be ordered by the court. The civil fine may be imposed without prejudice…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…
In compliance with the competitive tendering rules set out in the public procurement code, the Collectivité européenne d'Alsace may carry out, on behalf of and at the request of one of the public esta…
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I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, base…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
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