Article 297
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
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Showing 1871–1880 of 49254 articles for “Art. Cass. 3e Civ. 2-2-1977”
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
1. Any ship that has been registered in one part of the Customs territory and transfers its port of registry to another part of the same territory is required to pay any difference that may exist betw…
1. On the joint proposal of the Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is…
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.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
Unless otherwise provided, articles L. 214-24-24 to L. 214-26-2 apply to private equity funds.
If necessary, the judge shall order the personal appearance of the parties, if necessary in the presence of a consultant, or any other investigative measure.He may hear the alleged author of the conte…
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