French General Tax CodeIn force
I: Taxable profits and income
Article 237 sexies
…of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.
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Showing 141–150 of 10064 articles for “Art. s. 8”
…of entry into force of loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques.
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…see. This provision does not apply to leases where the term of the contract is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than…
…ated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be entered on this register:1° Prove the pro…
…rised to make a public offer of financial securities under the conditions set out in Article L. 214-86 of the same code, with the exception of the public offers referred to in 1° of Article L. 411-2 o…
…uthorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with a view to being leased, the declaration must…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…weight of more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of more than 7.2 kilowatts, intended for the transport of persons or…
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