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Showing 191–200 of 34815 articles for “Art. 3°-b”
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
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…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of A…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
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