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Showing 1–10 of 64181 articles for “Art. II-1° ter”
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
…on is taken into account, for the purposes of the tax reduction, within the limit of the fraction determined by taking into account: In the numerator, the amount of the payments made by the taxpayer i…
…es of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives of taxpayers appointed by t…
…icles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred to in…
…group members concerned. The option may also be exercised by a central body or a departmental or interdepartmental caisse that has opted for the regime mentioned in the fifth paragraph of I of Articl…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
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