Article 4 bis
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
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Showing 421–430 of 66672 articles for “Art. 206 2 and 3-b”
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
…ement indicating the allocation of each of the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or fo…
When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land regis…
…operty tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in article L. 411-2 of the same code or to a…
…d, 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 the conditions set out in this article…
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…
Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code gi…
…r, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if this income does not exceed €16,410;- €1,310 if this income i…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
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