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Showing 941–950 of 46455 articles for “Art. I bis”
The developer's role does not end on delivery of the building unless the construction accounts have been finally agreed between the project owner and the developer, all without prejudice to any liabil…
Subscriptions for real estate investment trust units are exempt from any registration duty.
The victims' assistance office set up in each judicial court is made up of representatives of one or more victims' assistance associations that have been granted general competence pursuant to article…
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
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