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Showing 61–70 of 52403 articles for “Art. s. 414-1”
…hat of purchases made during the tax year;b) For other taxpayers, that defined in article 1586 sexies.The value added taken into account is that produced during the period referred to in I of l'articl…
…e rate recorded the previous year in all the communes located on the territory of the Lyon metropolis. II. and III. - (Disjoint) IV. - The business property tax rate voted by a commune may not exceed…
…poses of this Code and its appendices and are subject to the same reporting obligations as such funds.
I. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…
…added to the sums provided for above when the child is looked after for twenty-four consecutive hours. The amount of the deduction used to determine the taxable remuneration of maternal assistants and…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
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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