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Showing 91–100 of 18897 articles for “Art. 41 V bis”
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
…lace of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to this same reservation,…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
…eptember 2011 instituting exceptional aid for specialist and independent press distributors, in the version in force on 29 December 2013, are exempt from business property tax.II. - To benefit from th…
…ess property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments and which are not related to the operational impleme…
…the last year preceding the tax year. This rebate is paid by the Treasury in respect of articles 1641 to 1644. A reduction in the base resulting from a change in the assessment rules decided by the l…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
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