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Showing 541–550 of 17805 articles for “Art. n° 15-16.826 et 15-16.827”
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…s a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be a…
…agraph 2 of paragraph 1 of sub-section 3 of section 2 of Chapter IV of Title I of Book II of the Monetary and Financial Code.II. - 1. The taxable income and profits referred to in I of article L. 214-…
…Community acquisitions of these products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…ectly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…g of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the…
…of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of th…
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