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Showing 71–80 of 2619 articles for “Art. 163 bis G”
The departmental council may exempt from land registration tax or registration fees the sale of housing units by low-income housing organisations or semi-public companies, provided that the transfer f…
I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…
…respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% o…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
Statement of mandatory information in supporting documents for public contractsI. - With regard to public contracts below the amount from which contracts are concluded in writing (1) A. - Where the pu…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
…their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, building…
…l net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement savings plans provided for in article L. 144-2 of the Insurance Code;b) On an individual and optional bas…
…t of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exce…
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