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Showing 141–150 of 25314 articles for “Art. 4° bis”
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of article 81 ;2° For provident insurance and for the additional cover provided for in 4°…
…welling where they live under the same roof.3° De la taxe d'aménagement et des pénalités afférentes.4° De la taxe d'archéologie préventive mentionnée à l'article 235 ter ZG.II. - 1. Divorced or separa…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
…unications networks terminated in coaxial cable provided for in article 1599 quater B ;3° (Repealed)4° A fraction equal to 40% of the component of the flat-rate tax on network companies relating to ge…
…al interface based on data relating to a user who consults this interface and is located in France. 4° For the services mentioned in 2° of the same III, to the proportion of users for whom all or part…
…t to the procedure for designating cinematographic films provided for in the second paragraph of a; 4° To the provision of services as well as the supply of goods carried out in establishments to whic…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
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