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Showing 221–230 of 56931 articles for “Art. 154 bis and 154 bis-0A”
…ipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584, when th…
…ayment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors…
(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…
…ir request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This rebate is paid by the Treasury in respect of…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
…iété civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in its own name to inco…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
…toms service may carry out the necessary controls in order to: a) prevent infringements of the laws and regulations that the customs administration is responsible for enforcing in the customs territor…
…declaration regime, be determined by subtracting, from the average revenue for the year of taxation and the two previous years, the average expenditure for these same years. Taxpayers who adopt this m…
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