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Showing 51–60 of 70 articles for “Art. BOI-ANNX-000473”
I. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined…
The job categories requiring special aptitude conditions are listed below: NOMENCLATURE NUMBERTITLE OF THE NOMENCLATURE OF PROFESSIONS AND CATEGORIESsocioprofessional-employee company jobs (PCS-ESE)38…
I.-Family information, consultation or counselling establishments carry out the following tasks:1° To provide information about rights relating to emotional, relational and sexual life and to educate…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
QUESTIONNAIRE RELATING TO THE STATE OF HEALTH OF A MINOR SPORTSPERSON WITH A VIEW TO OBTAINING OR RENEWING A SPORTS FEDERATION LICENCE OR ENTERING A SPORTS COMPETITION AUTHORISED BY A DELEGATED FEDERA…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
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