Article 1501 bis
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
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Showing 11–20 of 57415 articles for “Art. s. 150 U and 200 B”
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
I. - Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
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