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Showing 51–60 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined in IV of arti…
…ate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octi…
…years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the…
…tatus of authorising officer of the legal entity concerned or has received a delegation from the latter giving him the authority to act on its behalf. (2) As public accountants are required to check t…
…ied out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works that meet the conditions set out in 1 and 2 of Article…
…nces may not be less than €305.The capital gains or losses referred to in the fifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject t…
…r and, where applicable, the beneficiary, is reimbursed to them. The rights definitively acquired after the departure from the company and before the liquidation of the pension are revalued annually l…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following terr…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
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