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Showing 31–40 of 14329 articles for “Art. CE 8-11-1978 n° 8603”
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…
…eries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies.II-Th…
…ing which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…rds, in the accounts of the trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
…party slaughterer on behalf of the owner. This fee is also paid by any person who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French R…
…mmunes representing two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and ot…
…ided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above provisions, the minister responsible for the budget is authorised to limit the…
…7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to th…
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