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Showing 91–100 of 60152 articles for “Art. 1384-0 A”
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
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…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
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