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Showing 251–260 of 952 articles for “Art. 231 ter”
The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
…apprenticeship tax when the monthly remuneration due by these employers, as taken into account to determine the basis of assessment for contributions defined in the article L. 242-1 of the Social Secu…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
…et out in the last paragraph of II of Article 1649 AG. The amount of the fine applied to a single intermediary or taxpayer concerned may not exceed €100,000 per calendar year.
…gation to pay the duties from which the transfer has been exempted. The duties, plus late payment interest as provided for in article 1727, must be paid in the month following, as the case may be, the…
The stamp duty provided for in
…iption made by the taxpayer is taken into account, for the tax reduction base, up to the fraction determined by retaining:-at the numerator, the amount of payments made by the company mentioned in the…
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