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Showing 121–130 of 15236 articles for “Art. s. 496 et 504”
…article 278.III.-The persons presenting the goods to customs declare, electronically, in a monthly return, the value added tax collected under this special scheme. The declaration indicates the total…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…lified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
…te of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting of:a) Either sales by lots triggering the rig…
…diovisual content free of charge, upon individual request made by an electronic communication process. Services whose audiovisual content is secondary, services whose main purpose is devoted to inform…
…xes applied the previous year in the same proportion;b) Or freely vary the rates of the four taxes between them. In this case:1° The rate of business property tax and the rate of council tax on second…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
…r. For the application of the first paragraph to the communes located on the territory of the Lyon metropolis, the average rate of a tax recorded the previous year in all the communes of the departmen…
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