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Showing 7491–7500 of 9745 articles for “Art. 150-0 D ter”
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
…able event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those referred to in c…
Opening or operating an establishment mentioned in Article L. 5124-1 without the administrative authorisation mentioned in Article L. 5124-3 is punishable by two years' imprisonment and a fine of €150…
After each draw and within a period of eight days, the companies must publish the list provided for in article R. 150-6 and, opposite this list, a second list indicating the contracts or securities ac…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
Deeds for the delivery of legacies (numbers 9 and 10 of table 5) give rise to the collection of a proportional emolument:1° According to the following scale, with regard to the deed with discharge, ac…
The failure to provide the standard withdrawal form provided for in article L. 221-9 or the supply of a form that does not comply with the provisions of 7° of article L. 221-5 are punishable by two ye…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
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