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Showing 171–180 of 67457 articles for “Art. s. L 237-2 and following”
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
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,…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
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…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
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…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
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