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Showing 1–10 of 2511 articles for “Art. 279-0 bis”
…twenty years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I o…
…ied out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works that meet the conditions set out in 1 and 2 of Article…
…tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies;b) At the standard rate of 8.50% in other cases;2° (Rep…
…n articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0 bis and Article 278 bis relating to products delivered in…
…mprovement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exceptio…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
…the management of aquatic environments and the prevention of flooding provided for in article 1530 bis; >The special additional tax for the management of aquatic environments and the prevention of fl…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
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