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Showing 331–340 of 52951 articles for “Art. 80 bis IV al. 2”
…for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the c…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
…sition on the assessment of a factual situation with regard to a tax text; the administration will give its opinion within a period of three months when it receives a written, precise and complete req…
…d liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual agreement of shares in non-trading companies with a predominantly agricult…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
…ed either to salaried staff or to the owner of the land in payment of the rent, excluding those received in respect of disposals of fixed assets, reimbursements of expenses incurred in the context of…
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