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Showing 1031–1040 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.
…ted-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject to the classification provided for in Article L. 321-1 of the Tourism Code. The delibera…
…thin four years of the date of the deed of acquisition, to the operation of a hotel, tourist residence or holiday village classified for a minimum period of eight years. The deliberation takes effect…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
…sed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
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