Article 1605 nonies
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
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Showing 81–90 of 26757 articles for “Art. Aut. conc. n° 11-DCC-214 du 29 Dec 2011”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…ompletion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the rank…
…rounded off to the nearest euro; any fraction of a euro equal to 0.50 is counted as 1. > They are deducted from the total amount of the planning permission. They are deducted from the final amount of…
…nicipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new con…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
…cle 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September…
By way of derogation from the second paragraph of article R. 211-23, frontier insurance taken out for the use in French Guyana of a vehicle that is not normally based in France or in a State mentioned…
The provisions of this Title shall apply in the departments of Guadeloupe, French Guiana, Martinique and Réunion, subject to the provisions of this Section.
The powers exercised by the Minister of the Interior pursuant to article R. 211-1 and article R. 211-18 are devolved to the Minister responsible for the overseas departments and territories.
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
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