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Showing 81–90 of 4479 articles for “Art. 1391 B ter”
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
…essary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided that they are accompanied by one of the aforeme…
…purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shar…
…r a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution.II. - 1…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
…mprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives o…
It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
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