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Showing 11–20 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
…mprovement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exceptio…
…ips created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis causa, with a view to placing assets or rights therein, under the control o…
…bscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 Dece…
…or cocoa. However chocolate, household milk chocolate, chocolate bonbons, cocoa beans and cocoa butter are admitted at the reduced rate of 5.5%;c) Margarines and vegetable fats;d) Caviar;e) Alcoholic…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…n Article 1609 nonies C :1° Urban communities, with the exception of those mentioned in 1° of II;1° bis Metropolises;2° Agglomeration communities;3° Communities of communes formed from communities of…
…on is taken into account, for the purposes of the tax reduction, within the limit of the fraction determined by taking into account: In the numerator, the amount of the payments made by the taxpayer i…
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I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
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