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Showing 2541–2550 of 60239 articles for “Art. s. 223 A”
Subject to the adaptations provided for in this chapter, the following provisions are applicable in New Caledonia in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless other…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
Subject to the adaptations provided for in this chapter, the following provisions shall apply in New Caledonia in the wording resulting from the ordonnance n° 2020-1733 du 16 décembre 2020, unless oth…
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
As stated in article 223-8 of the Criminal Code, reproduced below: "The fact of carrying out or having carried out on a person the research mentioned in 1° or 2° of article L. 1121-1 or a clinical tri…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
Subject to the adaptations provided for in the chapters below, the following provisions of this code shall apply in the territory of French Polynesia: 1° Book I, with the exception of articles L. 124-…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
I. - Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d'entrepreneur de spectacles vivants valant licence, may benefit from a tax…
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