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Showing 41–50 of 63479 articles for “Art. s. 3 and 8”
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
…ing. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax…
…al rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as…
…not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of…
…of article 4 B for:a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code;b) The use of an association, company or body declared pursuant…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
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