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Showing 231–240 of 4400 articles for “Art. 787 B & 787 C”
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…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
Statement of change of residence expenses Items that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surna…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
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…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
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