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Showing 101–110 of 5503 articles for “Art. 1383-0 B bis”
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…ration tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
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