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Showing 2861–2870 of 68819 articles for “Art. 298 sexdecies A and B”
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
1. In the event of a home seizure, goods that are not prohibited shall not be moved, provided that the accused provides a solvent guarantee for their value. If the defendant fails to provide security,…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
For the purposes of Article 415, the funds or digital assets referred to inArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offenc…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly…
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 the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
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