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Showing 191–200 of 57415 articles for “Art. s. 150 U and 200 B”
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
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