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Showing 91–100 of 1876 articles for “Art. s. 202 ter”
…es referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to…
…han the parent company, opts to become the parent company of that group, that option results in the termination of the first group. When a legal entity, other than the parent company of a group formed…
…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 i…
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I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
…tax in the property income category, the corporate profits referred to in the first paragraph are determined under the conditions provided for in articles 28 to 31.
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…
…article L. 831-1 of the same code; 5° A social rental loan is defined as a regulated loan granted after 8 March 2001 to finance social rental housing, the construction, acquisition or improvement of w…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
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