Article 17 bis
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
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Showing 171–180 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
…ayment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors…
…each of the legal entities concerned is deducted, in accordance with the legislation of that State and in the context of a compulsory registration formality for each of these transfers. This tax cred…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
…ose main residence has a rental value that has exceeded, during the year of taxation, €150 in Paris and in communes located within a radius of 30 kilometres of Paris, €114 in other localities.
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
…when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company'…
If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…ke a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.
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