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Showing 81–90 of 61594 articles for “Art. VI ter A”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
In the course of controls falling within their remit, customs officers, once they have consulted the processing of personal data relating to individuals, objects or vehicles for which an alert has bee…
I. The customs administration is authorised to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
I. - In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, incre…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
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