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Showing 161–170 of 64414 articles for “Art. 2 and 202 ter”
L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
…nless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transferr…
…foreign government shall be laid down by decree (1). These provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…
…rticle 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of cash subscriptions to the capital of companies subject to corporation tax under o…
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