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Showing 31–40 of 5730 articles for “Art. 18-0 bis F”
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
…spension system shall be assessed and recovered in the same way as customs duties. 2. The proceeds of this interest shall be allocated to the State budget.
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
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