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Showing 61–70 of 2166 articles for “Art. 239 bis AB”
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
…ipment they own, or to users of mobile equipment for which the approval provided for in Article 311 bis was not granted.
…ers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relat…
…r at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respect of unrealised capital gains on the corporate rights, securities or r…
…order to practice his profession there, the payment of the tax corresponding to the acquired receivables referred to in the first paragraph of 1 of article 202 may, at the express and irrevocable req…
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
…rise, at the time of their payment and even when these warrants do not have the character of negotiable securities, to the application of the withholding tax provided for in 1 of Article 119 bis and…
…sh donations received by his or her spouse, partner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meani…
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