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Showing 1431–1440 of 5503 articles for “Art. 1383-0 B bis”
Exploration conditions for nitrox diving in the natural environmentSPACESSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not including the person supervisingt…
…first forward sales or lease-sales of premises, flats or houses mentioned in article A. 444-92 (numbers 56 and 57 of table 5) give rise to the levying of:1° Where the transfer of ownership is effecte…
…ion or when they have knowledge, for the same customer, of the same transaction, inform each other, by any secure means, of the existence and content of the report provided for in Article L. 561-15. T…
…re a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means the diffe…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
…Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The sh…
Releases (numbers 164 to 166 in table 5) give rise to the collection of a proportional fee:1° In the case of a pure and simple release or in the cases provided for in articles 1346 and 1346-2 of the C…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
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