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Showing 5711–5720 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
I.-The decision to withdraw administrative authorisation is published in the Official Journal of the French Republic and in the Official Journal of the European Union.This publication is carried out b…
I. - The provisions of Chapter II of Title I of Book II of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand col…
The following provisions of Book IV of this Part are applicable to Wallis and Futuna:1° Articles L. 5421-1 to L. 5421-3, L. 5421-6 and L. 5421-6-2, L. 5421-13, L. 5421-14 and L. 5421-15 ;2° Articles L…
The provisions of Articles L. 722-6 to L. 722-8, L. 722-18 to L. 722-20 do not apply to financial relations between : 1° On the one hand, New Caledonia and, on the other hand, mainland France, Guadelo…
Pharmacovigilance is carried out :1° For medicinal products and for products which must be covered by the marketing authorisation provided for in article L. 5121-8, after this authorisation has been i…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
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