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Showing 341–350 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…0% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose resources, as assessed on t…
…n actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to com…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
…the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spr…
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