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Showing 2721–2730 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Foreign insurers established outside the European Economic Area are required to have a French representative approved by the tax department who is personally liable for the tax and penalties.The appro…
All deeds relating to the acquisition of real estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
…led within a period of sixty days deducted either under the conditions set out in 1 or 4 of article 201 or 1 of article 202 or on the day of the judgment opening the collective proceedings.By way of e…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
…of a contribution, transfer of business or demerger of a company carried out on or after 22 October 2009 or the universal transfer of assets and liabilities referred to in article 1844-5 of the Civil…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
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