Article 1649 nonies
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
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Showing 41–50 of 3783 articles for “Art. 1729 · CE 28 July 2011 n° 313279”
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
…e of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639…
…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…
…eries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies.II-Th…
…ing which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…party slaughterer on behalf of the owner. This fee is also paid by any person who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French R…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
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