French General Tax CodeIn force
II: Taxation
Article 674
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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Showing 1691–1700 of 69500 articles for “Art. 515-6 al. 1 and al. 2”
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
…ogressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
…co-authors or their heirs or legatees who are natural persons, to performers playing the lead roles and to other natural persons engaged as producers of a feature film, the highest total remuneration…
Subscriptions and payments are evidenced by a certificate issued by the custodian, at the time the funds are deposited, on presentation of the subscription forms.
I.-Collective accommodation and tourist accommodation must have sanitary facilities with a permanent supply of both cold and hot water and with sufficient flow and pressure. The obligation to have hot…
Revision of a final criminal judgment may be requested for the benefit of any person convicted of a felony or misdemeanour where, after conviction, a new fact occurs or a factor unknown to the court o…
…e expiry of a period of ten days from receipt of the case file. It must rule as a matter of urgency and as a matter of priority and, in any event, before the expiry of a period of three months from re…
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