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Showing 471–480 of 47343 articles for “Art. L 312-4 s.”
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Prior to exercising his activity, the specialised assistant shall take an oath in these terms before the court of appeal referred to in the first paragraph of Article R. 50 quater: "I swear to maintai…
The provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the right-hand column of the same table, shall apply in the Wallis and Futuna Islands:A…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
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