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Showing 21–30 of 58561 articles for “Art. VI and VI 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individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
The deduction of fees and commissions borne by subscribers of units in mutual funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the French General Tax Code and in 1 of III…
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,…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
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…
…eof. 2. This admission has the effect of placing the goods under the responsibility of the operator vis-à-vis the customs administration.
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