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Showing 641–650 of 57415 articles for “Art. s. 150 U and 200 B”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
Open the article to read the full text in English.
I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…
It is instituted, for online circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the r…
It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulat…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…
In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as…
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