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Showing 331–340 of 1876 articles for “Art. s. 202 ter”
…gation to pay the duties from which the transfer has been exempted. The duties, plus late payment interest as provided for in article 1727, must be paid in the month following, as the case may be, the…
The stamp duty provided for in
…or extended where applicable to twelve months, or a balance sheet total of less than 43 million euros. The company's workforce is assessed by reference to the average number of employees during that f…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…dustrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is…
…r the year in which the option to pay value added tax was exercised. This request must be made no later than 31 January of the year in respect of which the taxpayers wish to benefit from the simplifie…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
…on at any time and, at the latest, at the hearing. If production is requested at the hearing, the interested party shall be notified in advance..
The identification of the author of the request or of the party sending a brief or exhibits, in accordance with the procedures laid down by the order mentioned in Article R. 2333-120-32 bis, is valid…
…as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 December 2023.2° The benefit of the tax advantage provided for in 1° of this I is subject to compliance, by t…
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