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Showing 121–130 of 64444 articles for “Art. s. 1341-2 and 2224”
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
…game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up.The chargeable event is e…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…
…is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
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 event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a red…
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