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Showing 1201–1210 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…horisation given by the administration. This authorisation can always be revoked (2). (1) Annex IV, art. 51. (2) As regards control, see Livre des procédures fiscales, art. L. 29.
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liabl…
Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to t…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
…or being deprived of the resources necessary to meet their obligations, are subject to a tax of €125. The benefit of this provision is subject to the authorisation of the competent State authority, f…
Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by
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