French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 321–330 of 58443 articles for “Art. s. L 141-2 et seq.”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
REGIONAL UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare…
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