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Showing 81–90 of 56564 articles for “Art. 1447-0 and 1478”
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
…f a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this…
…n of the parties to the electronic communication, the integrity of the documents sent, the security and confidentiality of the exchanges and the safekeeping of the transmissions made.
…ked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
…articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts and rates of the flat-rate tax on network companies are revalued…
…event of a merger of public establishments of inter-municipal cooperation with additional taxation and public establishments of inter-municipal cooperation without their own taxation. This deliberati…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
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