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Showing 551–560 of 952 articles for “Art. 231 ter”
…second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied f…
…1° The references to the prefect are replaced by the reference to the senior administrator of the territory of the Wallis and Futuna Islands; 2° The references to the mayor are replaced by the refer…
…the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined in IV of arti…
…ofessional activity of persons benefiting from the schemes defined in articles 50-0, 64 bis and 102 ter of the General Tax Code are subject to simplified accounting obligations.The sole trader with li…
…182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in IV of the said article. The deductions are remitted to the ta…
…er liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the tim…
…Director of Food, Agriculture and Forestry, or his representative, Vice-Chairman; c) An official veterinarian mentioned in V of article L. 231-2 of the Rural and Maritime Fishing Code, appointed by t…
Subject to the provisions of
…d members of the customs administration ; 2° Volunteers under the conditions defined in articles 52 ter to 52 quinquies. The volunteers mentioned in 2° of this article are admitted to the operational…
…tion.They exercise this option by indicating their valid identifier, as provided for in article 286 ter, on the import declaration.II.-The following may opt, where they are not designated as the taxpa…
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