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Showing 721–730 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing a…
…es of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives of taxpayers appointed by t…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
…s, due to a physical or mental infirmity, congenital or acquired.A decree in the Council of State determines the terms of application of the first paragraph.III. - (Repealed).IV. - For the collection…
…tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies;b) At the standard rate of 8.50% in other cases;2° (Rep…
…ble in the non-commercial profits category, the share of profits corresponding to these rights is determined according to the rules defined in article 96.A decree lays down the procedures for applying…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions laid down in I of l'article…
…iture on executive production of cinematographic or audiovisual works are set out in Articles 46 quater-0 ZY bis to 46 quater-0 ZY septies of Annex III to the General Tax Code.
…3,174 respectively. For Mayotte, these amounts are set at €22,036, €6,063 and €4,754 respectively.I bis. - By way of derogation from I of this article, article 1391 is applicable to taxpayers who meet…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
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