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Showing 191–200 of 26171 articles for “Art. 4 B”
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
…within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single holding is located in several départements, the competent comm…
Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…
…joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies which have not opted for the tax treatment o…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
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…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
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