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Showing 271–280 of 69327 articles for “Art. 150-0 A II-2”
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…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
I.-The two members of the Supervisory Board mentioned in 9° of Article L. 518-4 are elected for three years by and from among the members of the staff delegation of the Joint Information and Consultat…
Where the customer is acting in the context of a trust within the meaning ofArticle 2011 of the Civil Code or any other comparable legal arrangement governed by foreign law, a beneficial owner within…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
Each debt security represents a claim on the legal entity or securitisation fund which issues them. By way of derogation from article 1349 of the French Civil Code and article L. 228-74 of the French…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
For the application of article L. 3334-3:1° The income taken into account is the last known reference tax income;2° The average per capita income of all the départements is equal to the sum of the inc…
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