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Showing 31–40 of 8507 articles for “Art. 1594 D”
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
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. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
I. - For the application of article L. 2334-4 à communes de la métropole de Lyon : 1° The intercommunal product of the business value added levy taken into account corresponds to the product collected…
I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Co…
I.-For the application of 3° of a of article L. 3332-1, the department may allocate to reserves a fraction of the revenue from transfer duties for valuable consideration that it recognises in respect…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
The fiscal potential of a département is determined by adding together the following amounts:1° The fraction of the net proceeds of the value added tax provided for in C of V of Article 16 of Law no.…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
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