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Showing 71–80 of 5503 articles for “Art. 1383-0 B bis”
…n of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way…
…ased on the day of death when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one…
The right of return provided for in
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
…re and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The sam…
…ormation or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision dedu…
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