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Showing 431–440 of 44611 articles for “Art. s. L. 145-15 et L. 145-16”
…ed as a replacement must satisfy one of the following conditions: 1° Its construction has been completed for no more than twenty years and it must have been built at a more recent date than the boat t…
…the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
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…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…(1) The following are considered to be means of transport: boats with a length of more than 7.5 metres, aircraft with a total take-off weight of more than 1,550 kilograms and motorised land vehicle…
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…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
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