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Showing 51–60 of 15298 articles for “Art. s. 2003 et seq.”
…s section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same appl…
…ticle 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 quater of artic…
…1-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year…
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…ed as a replacement must satisfy one of the following conditions: 1° Its construction has been completed for no more than twenty years and it must have been built at a more recent date than the boat t…
…the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be…
…s de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the con…
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…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
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