Article 234 decies A
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
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Showing 621–630 of 4301 articles for “Art. 200 B”
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
…ey are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment of an empl…
…on the date of the transfer, the actual market value mentioned in the first paragraph is deemed to be equal to the value free of any occupation. However, if, in the two years preceding or following e…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
…article 41 or the seventh paragraph of l'article 81 : IA. 1. However, when the investigator has not been able to carry out his duties due to the failure of the person concerned to respond to the summo…
1. In the event of a home seizure, goods that are not prohibited shall not be moved, provided that the accused provides a solvent guarantee for their value. If the defendant fails to provide security,…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
…digital assets referred to inArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offences referred to in Article 415 of this Code wh…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly…
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