Article 1417
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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Showing 991–1000 of 4438 articles for “Art. 1383-0 B”
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of:1° In the case of a transfer of a construction lease, an emolument consisting of:a) A component equal to the emolument…
A group of divers who hold a certificate issued by the Fédération française d'études et de sports sous-marins, the Fédération sportive et gymnique du travail, the Union nationale des centres sportifs…
Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:1° In the case of a residential or professional and residential lease, without prejudice to any…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
I. - The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The refere…
The regulations of the funds referred to in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article 885-0 Va of the same code contain the following i…
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…
…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…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
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