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Showing 961–970 of 68091 articles for “Art. s. L 233-3 and R 225-31”
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
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. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…
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…
I. - 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 mea…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
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