Article 242 septies
…their professional civil liability covering all the risks relating to the setting up of operations carried out for the benefit of the tax advantages mentioned in the first paragraph of this article ;…
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Showing 21–30 of 4475 articles for “Art. CA Paris – 22 Sept. 1999”
…their professional civil liability covering all the risks relating to the setting up of operations carried out for the benefit of the tax advantages mentioned in the first paragraph of this article ;…
…ofits corresponding to his rights in the company, either to income tax or to corporation tax in the case of legal entities subject to that tax. As regards individual members subject to income tax in t…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
…ures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formalities impos…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
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…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not…
…n.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income tax return required pursuant…
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