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Showing 101–110 of 56915 articles for “Art. 1584 and 1595 bis”
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
…isting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
…f recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the c…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
…he interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may…
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