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Showing 401–410 of 66753 articles for “Art. s. L. 221-1 & L. 221-2”
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…
…ealed) ;8 (Repealed) ;9 (Repealed) ;10 (Repealed)II. - The tax does not apply to :1 (Repealed) ;1 bis. Receipts of waste and shipments of waste to another State where it is intended to be recovered as…
…such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
…see. This provision does not apply to leases where the term of the contract is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than…
…ered within six months of first entry into service or which have travelled less than 6,000 kilometres.IV. - Any person who occasionally supplies a new means of transport dispatched or transported with…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…ned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the tax due, the excess is refunded.III. - The sums mentioned in A of I of this art…
…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 the commercial code who does not benefit from the schemes defined in articles 5…
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