Article 238 quindecies
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
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Showing 781–790 of 2374 articles for “Art. 281 H bis”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…
Where increases based on the same grounds are notified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be re…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
I.-For each commune, the rate of each of the exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B,…
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
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