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Showing 3131–3140 of 43946 articles for “Art. s. 1341-2”
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…n to deduct them, these expenses may not be taken into account when assessing the cost of inventories.These provisions apply to expenses incurred in software development operations.I bis. - Subsidies…
…ntor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be made in accordance with the procedures set out in the first paragraph of t…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…
…Economy and Finance. This decree shall be submitted for legislative ratification within three months. Profits made in countries which have granted the reciprocal exemption provided for in the second…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
The standard rate of value added tax is set at 20%.
…r processing, of a supply mentioned in the first paragraph or that the services relate to these goods. This certificate must include an undertaking to pay value added tax if the goods and services are…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
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