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Showing 31–40 of 2511 articles for “Art. 792-0 bis”
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of Article 81. II. - (Repealed). III. - If the farm manager has taken out a contract for…
From its publication and during the period provided for in article 792, the declaration stops or prohibits any enforcement proceedings and any new registration of security by the creditors of the esta…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
Where the succession has been accepted by one or more heirs purely and simply and by one or more others to the extent of the net assets, the rules applicable to the latter option are binding on all th…
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