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Showing 1371–1380 of 5503 articles for “Art. 1383-0 B bis”
Leases for construction or rehabilitation (number 78 in table 5) give rise to the collection of an emolument composed of:1° A component proportional to the payments made on any basis whatsoever during…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
…ironmentSURVEY AREASMINIMUM DIVER SKILLSSKILLSminimum of the person supervising the groupMAXIMUM NUMBERof the group(not including the person supervising)0 to 6 metresBaptismE-11 (*)BeginnersE-14 (*)0…
a. A fine of €6,000 shall be imposed on anyone who, not being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any…
…dded tax to admission fees for screenings of works of a pornographic nature or inciting to violence broadcast on video is governed by b of 3° of article 279 bis of the General Tax Code. The same provi…
I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…
…Category A: cinemas located in central municipalities with a population of 100,000 or more and in urban units with a population of 200,000 or more;2° Category B: cinemas located :a) either in central…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
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