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Showing 31–40 of 60256 articles for “Art. 278-0 bis A”
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…
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…
Where this Code provides for summonses, reports or any other documents, or copies thereof, to be delivered or sent by customs officers, such delivery may be made by electronic means, provided that the…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
GENERAL PROVISIONS APPLICABLE TO ALL APPLICATIONS 1. Where the declarant is unable to produce one or more of the supporting documents provided for in the following annexes, he may apply to the judge r…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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