Article 278-0 bis
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
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Showing 3751–3760 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
PROFESSIONAL REFERENCESAlthough sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains a fundame…
…out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish according to whether these incomes have their source in France or outside Fra…
…s for the benefit of the natural persons mentioned in 7° of the same Article L. 122-5 and by reference to their corporate purpose, the size of their membership or user base, the material and human res…
I.-Companies producing or marketing products mentioned in II of Article L. 5311-1 with the exception of those mentioned in 14°, 15° and 17° or providing services associated with these products are req…
…Preliminary Chapter of Title I of Book I of this Part shall apply to Wallis and Futuna, with the exception ofArticle L. 1110-7, and subject to the adaptations set out in II.Article L. 1110-2-1 shall…
I.- When the Autorité de contrôle prudentiel et de résolution finds that an insurance or reinsurance intermediary or an insurance intermediary acting on an ancillary basis is in breach of the provisio…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
…o:0.35% + 0.025% × (amount of turnover-€10,000,000)/€40,000,000;e) For companies with turnover in excess of €50,000,000, to 0.375%.The rates mentioned in b, c and d are expressed as percentages and ro…
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