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Showing 151–160 of 1893 articles for “Art. 33 quater”
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
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I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
Reversions of usufruct are subject to death duties.
The conversion, authorised by decree of the Conseil d'Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a p…
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
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