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Showing 351–360 of 34794 articles for “Art. III bis”
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…
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