Article 204
…assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies t…
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Showing 8121–8130 of 57586 articles for “Art. L 132-13 al. 2”
…assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies t…
Any association that has been duly registered for at least five years at the time of the incident, and that uses its articles of association to combat discrimination based on sex, sexual orientation o…
In addition to the global grant provided for in Article L. 1418-7, the Agency's resources include : 1° Endowments, subsidies and other payments from public authorities and all national and internation…
To qualify for approval for the application of article L. 2212-4, the organisations mentioned in 4° of article R. 2212-1 must satisfy the following conditions: 1° They must be managed by a legal perso…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
For the application of this book in the Wallis and Futuna Islands: 1° The references to the prefect are replaced by the reference to the senior administrator of the territory of the Wallis and Futuna…
The rate of default interest referred to in Article L. 3133-13 is equal to the interest rate applied by the European Central Bank to its most recent main refinancing operations, in force on the first…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
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…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
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