Article 238 bis-0 I bis
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
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Showing 1–10 of 52239 articles for “Art. 35 I-5° bis”
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…ties due to the death of the insured mentioned in the same paragraph pursuant to articles 795,796-0 bis or 796-0 ter of this code. The beneficiary is subject to the levy provided for in the first para…
1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
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