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Showing 391–400 of 60249 articles for “Art. 244 bis A”
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
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.
Where there are one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or in…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
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I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
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