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Showing 1941–1950 of 2374 articles for “Art. 281 H bis”
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
Where the judicial liquidation of a legal entity reveals a shortfall in assets, the court may, in the event of mismanagement having contributed to the shortfall in assets, decide that the amount of th…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
I. - In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, incre…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis,…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
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