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Showing 221–230 of 5730 articles for “Art. 18-0 bis F”
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…
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