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Showing 751–760 of 57415 articles for “Art. s. 150 U and 200 B”
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
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