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Showing 661–670 of 51212 articles for “Art. s. L 228-27 to L 228-29”
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.
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
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…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…
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,…
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…
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