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Showing 31–40 of 46105 articles for “Art. I-f”
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive ce…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
Information relating to factoringA. - Mention concerning factoring in the context of subrogation (1) Accounting officers are authorised to pay money orders issued in the name of the creditor into the…
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