Article L214-165
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
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Showing 6551–6560 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
The Director General of the Agence nationale de la sécurité sanitaire de l'alimentation, de l'environnement et du travail may impose financial penalties on natural or legal persons producing or market…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I. - As long as the public prosecution has not been initiated, the public prosecutor may propose to a legal person accused of one or more of the offences provided for in Articles 433-1,433-2,435-3,435…
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