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Showing 21–30 of 53453 articles for “Art. s. 1344 to 1344-2”
…he supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1) The…
…ishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this…
…laim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code.The approval referred to in VI of Article 220 quinde…
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…tion provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deductible from th…
…Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60%…
…levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
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