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Showing 411–420 of 798 articles for “Art. 1407 ter”
…y: "1 January 2009". 2° The words: ", pursuant to II of Article 1520 and a of Article 1609 nonies A ter of the General Tax Code respectively," are deleted.
…ating of rental values resulting from the application of the provisions of I and IV of Article 1518 ter. The coefficients mentioned in the first paragraph of this I are those applicable for the refere…
…f residential and accommodation premises and their annexes mentioned in articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the construction of the same premises, provided they are fina…
…ate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compulsory pursuant to I of Article 96.…
…icles 1028, 1029, 1037 and 1065, II of article 1069 and articles 1070, 1071, 1115, 1131, 1133, 1133 ter and 1133 quater are subject to land registration tax or registration duty of 0.70% where they fa…
…second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied f…
…the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined in IV of arti…
…ofessional activity of persons benefiting from the schemes defined in articles 50-0, 64 bis and 102 ter of the General Tax Code are subject to simplified accounting obligations.The sole trader with li…
…182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in IV of the said article. The deductions are remitted to the ta…
…er liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the tim…
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