French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 421–430 of 37670 articles for “Art. s. L. 145-48 & L. 145-50”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…ed 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.
…nd are not admitted to trading on a financial instruments market within the meaning of I of Article L. 214-28, they are taken at their acquisition or subscription value; 2° When securities held by the…
…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 professional private…
In the event of an accidental landing on national territory, the issuing Member State shall provide the Minister for Justice with the information provided for in Article 695-48.
Early dissolution may be decided by at least three quarters of the members. A copy of this decision is filed by the legal representative(s) with the Trade and Companies Register in which the company i…
…hat of purchases made during the tax year;b) For other taxpayers, that defined in article 1586 sexies.The value added taken into account is that produced during the period referred to in I of l'articl…
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…
…capital companies, venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013…
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