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Showing 1211–1220 of 5222 articles for “Art. 1394 B bis”
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…
…ents that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax on non-built-up properties;c) Council tax on second homes and ot…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
Any failure by the external valuation experts referred to in article L. 214-24-15 to comply with the laws, regulations and professional obligations applicable to them is subject to sanctions imposed 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…
I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid…
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
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…
…ph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increase.In cases where failure to comply with the obligations set out in article 164…
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