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Showing 8931–8940 of 26067 articles for “Art. Physical delivery two-event rule”
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…s and privileges as value added tax. Claims are presented, investigated and judged according to the rules applicable to the business property tax.
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
…privileges as turnover taxes. Claims are submitted, investigated and judged in accordance with the rules applicable to these same taxes.C.-Taxpayers shall keep, in support of their accounts, informat…
…eeding €23,000 0 Between €23,000 and €107,000 0,40 Larger than €107,000 1 The tax is subject to the rules governing the chargeability, refund and recovery of the duties or tax to which it is added. 2.…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
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