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Showing 1671–1680 of 1876 articles for “Art. s. 202 ter”
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
…to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into acc…
…lue of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.II. - The following are also exempt from value added tax:1° Services…
…le and by way of derogation from the provisions of the same Article L. 511-47, as credit institutions. When authorised by the Autorité de contrôle prudentiel et de résolution as credit institutions, t…
…in II.II.-The taxable services are:1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to th…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-The provisions of Chapter III of Title II of Book II of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand col…
…d column of the same table: Applicable articlesIn the wording resulting fromL. 511-35 Ordinance no. 2020-1142 of 16 September 2020 L. 511-36 Order no. 2013-544 of 27 June 2013 L. 511-37 Order 2017-110…
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