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Showing 41–50 of 4213 articles for “Art. confirmed CE 21 Dec 2012 n° 353856”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
…icles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to 1999, the basis of these registration duties cor…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
…nked to the installation of equipment, acquired when new, allowing the use of hydrogen or any other decarbonised propulsion as the main propulsive energy or for the production of electrical energy int…
…cs equipment; 2° Additive manufacturing equipment; 3° Software used for design, manufacturing or processing operations; 4° Integrated machines for intensive computing; 5° Physical sensors collecting d…
…the assets mentioned in the first paragraph of this I acquired as new from 1 January 2019 until 31 December 2022. II.-The deduction is spread on a straight-line basis over the normal period of use of…
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