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Showing 11–20 of 60152 articles for “Art. 1384-0 A”
From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article…
From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager…
GENERAL PROVISIONS APPLICABLE TO ALL APPLICATIONS 1. Where the declarant is unable to produce one or more of the supporting documents provided for in the following annexes, he may apply to the judge r…
The content of the impact statement referred to in articles R. 142-8 to R. 142-10 is set out in Appendix I-1.
The provisions of
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
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