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Showing 91–100 of 4102 articles for “Art. 787 B”
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
…tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in article 199 quater C, to b to e of 2 of article 199 undecies A as well as A…
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…
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
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