Article 1407 bis
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
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Showing 111–120 of 25314 articles for “Art. 4° bis”
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
…non-capital goods and services from the tax due for the quarter in which the right to deduct arose;4° Subject to the measures provided for in 1° to 3° and Articles 1693 bis and 1785, farmers liable f…
…r-municipal cooperation with its own tax system under the conditions provided for in article 1639 A bis and relating to the totality of the share to which it is entitled.
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…
…s of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the persons mentioned in 4° of 2 of I of article 302 D.IV. - This tax is collected and con…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…
…at the value for which the debt representing the obligation to repay appears on the balance sheet.1 bis. Borrowed securities may be the subject of a loan. In this case, the debt representing the secur…
…Paris metropolitan area.2° However:a) By way of exception to the provisions of I of Article 1379-0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and…
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