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Showing 5921–5930 of 46455 articles for “Art. I bis”
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
The amount of the fees and commissions mentioned in the second paragraph of VII of article 885-0 V bis of the General Tax Code charged in respect of the same payment mentioned in 1 to 3 of I or 1 of I…
I. - The articles L. 5216-1 to L. 5216-2 are applicable in French Polynesia subject to the adaptations provided for in II.II. - For the application of article L. 5216-1:1° At the end of the second sen…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
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