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Showing 41–50 of 2374 articles for “Art. 281 H bis”
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards regist…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acq…
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…
…re competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax Procedures: 1° Gu…
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