Article 238 nonies
…e request of the taxpayer, to the income for the year in which the compensation was actually received.
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Showing 21–30 of 9446 articles for “Art. D. n° 2004-1331”
…e request of the taxpayer, to the income for the year in which the compensation was actually received.
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
…e allowance applies from 1st January of the year following the year in which the declaration is filed..
…ities concerned by the abatement of business property tax, up to a limit of €2 million of value added.V. - For the determination of the business value added tax, the added value of establishments bene…
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…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
…th and eighteenth months respectively following the month in which the planning permission was issued. The amount of these instalments is rounded up to the nearest euro. The amount is rounded off to t…
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