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Showing 381–390 of 44424 articles for “Art. 2°-b”
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
The customs administration's operational reserve is intended for temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ;…
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
Statement of change of residence expenses Items that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surna…
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…
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