Article 974
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
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Showing 781–790 of 850 articles for “Art. 151-0”
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
Compulsory expenditure includes in particular: 1° The upkeep of the town hall or, if the municipality does not own one, the rental of a house or hall to take its place; 2° Office and printing costs fo…
I. - In particular, the following services are provided by the professions concerned under the conditions set out in the third paragraph of article L. 444-1, the services listed below: 1° With regard…
I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre…
I. - Local investment funds (fonds d'investissement de proximité) are venture capital investment funds (fonds communs de placement à risques), at least 70% of whose assets consist of financial securit…
Deeds and formalities relating to judicial partition and judicial voluntary sales give rise to the collection of fees in accordance with the table below: Description of service Fee a) Acts and formali…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
Art. 1At each annual due date of the contract, the premium payable by the insured is determined by multiplying the amount of the reference premium, as defined in Article 2, by a coefficient known as t…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
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