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Showing 281–290 of 60226 articles for “Art. 404 A/B”
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
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