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Showing 381–390 of 67349 articles for “Art. s. L 141-3 and L 141-4 · C. civ. Arts. 1644 and 1645”
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
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…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
…Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
Reservists are compensated for periods of employment and further training.
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
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