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Showing 221–230 of 60178 articles for “Art. 125-0 A”
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
I. - Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-1 are: 1° A significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liab…
I.-The disclosures referred to in II of Article L. 533-22 include the following information: 1° The most significant medium- and long-term risks associated with the investments made under the contract…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
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