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Showing 801–810 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The Banque de France has set up a Banking Inclusion Observatory to collect information on access to banking services for individuals who are not acting for professional purposes, on the use that these…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
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