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Showing 101–110 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…ts made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorc…
…o be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they have bui…
…egal entity liable to corporation tax or a company liable to income tax under the rules governing industrial and commercial profits.These provisions do not apply to legal entities which carry out reve…
…2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…es L. 111-9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, le…
…and Housing Code is subject to a rebate of up to 30%, 40%, 50%, 60%, 70%, 80%, 90% or 100% for the duration of the lease.To benefit from this deduction, the person liable for the tax must send the ta…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…nts or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of public authorities shall b…
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