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Showing 31–40 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”
…tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This…
…or which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal to that which it should have paid.
…er which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
…ed. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed ninety-nine years from the signing of the contract; 3° The identity of the settlor or settlors;…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transformation : a) of non-trad…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Attestations must be drawn up by persons who are eligible to be heard as witnesses.
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