Article 278 septies
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
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Showing 701–710 of 69108 articles for “Art. s. L 611-3 and L 611-4 to L 611-15”
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
An employee may only be made redundant for economic reasons when all efforts to train and adapt have been made and when the person concerned cannot be redeployed to available jobs located in France in…
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
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…
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…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
…partment of Mayotte may, under the conditions determined by an agreement with the State, appoint public servants to represent it at French diplomatic missions. It shall offer the public servants menti…
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