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Showing 231–240 of 34815 articles for “Art. 3°-b”
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
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