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Showing 5701–5710 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
…× (amount of turnover-500,000 €)/2,500,000 €;c) For companies with turnover between 3,000,000 € and 10,000,000 €, the rate is equal to:0.125% + 0.225% × (amount of turnover-3,000,000 €)/7,000,000 €;d)…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
…red to in 3°, 4° and 5° above evidenced by a deed executed or an agreement entered into on or after 10 May 1993, the rates of the tax are set at: FRACTION OF TAXABLE VALUE APPLICABLE RATE (%) Not exce…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
…OUNT OF TURNOVER or revenue (in euros) AMOUNT OF THE BASIS minimum (in euros) Less than or equal to 10,000 Between 237 and 565 More than 10,000 and less than or equal to 32,600 Between 237 and 1,130 G…
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