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Showing 51–60 of 33916 articles for “Art. s. 815-3”
…l tax on personal watercraft mentioned in article L. 423-4 of the code of taxes on goods and services. 3° To the application of customs duties, or any other tax payable on importation, to goods transp…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
…ns set out in the first paragraph of Article L. 232-2 of the Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of articl…
…blishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the following conditions:1° (…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…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…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
…onditions of ordinary law in proportion to the sales made outside the above-mentioned catchment areas. This turnover condition is assessed on a financial year by financial year basis;3° The company's…
…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…
…ed out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to the delegated production companies' compliance with so…
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