Article 298 sexdecies G
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
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Showing 1771–1780 of 69028 articles for “Art. s. 1844-15-1 and 1844-15-2”
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
…plies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code, for passenger transport operations.II. - The flat-rate tax is p…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
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:…
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
…ual to or greater than the European thresholds defined, for local authorities, their establishments and groupings and other purchasers, in b of I of appendix no. 2 of the Public Procurement Code, the…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free alloca…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
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