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Showing 101–110 of 59263 articles for “Art. L 443-6-2 s.”
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
Summary of the list of supporting documents for local public expenditure Heading 0. Common documents 01. Capacity of authorising officer 02. Creditor's discharge in full 03. Payment of disputed claims…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
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