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Showing 8091–8100 of 26167 articles for “Art. 4°-b”
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
1. In the event of a home seizure, goods that are not prohibited shall not be moved, provided that the accused provides a solvent guarantee for their value. If the defendant fails to provide security,…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from proper…
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