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Showing 21–30 of 2511 articles for “Art. 279-0 bis”
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…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
…2° of the same III, it is reduced by one tenth per year of ownership from the first year onwards.II bis. - Any taker of deliveries subject to the reduced rate in accordance with Article 279-0 bis A is…
…f pitches on classified campsites;The rental of reception areas or stopping places for Travellers;a bis. Receipts from the supply of meals in company canteens and meeting the conditions that are laid…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
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