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Showing 351–360 of 62891 articles for “Art. 2-1° bis”
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
…ferred to in article R. 332-3-3 is constituted by pledging the securities referred to in 1°, 2°, 2° bis, 2° ter, 2° quater, 3°, 4°, 8° and 9° bis of article R. 332-2. These securities are deposited in…
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
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