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Showing 181–190 of 4377 articles for “Art. 1649 quater B quater”
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
Open the article to read the full text in English.
…tions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their registered office in a Member…
…import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation.They exercise this option by indicating their valid ide…
Reversions of usufruct are subject to death duties.
The conversion, authorised by decree of the Conseil d'Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a p…
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
…used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each year by the rail transport company that has, for the purposes of its professional activity…
…king areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteutic lessee or holder of a…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
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