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Showing 421–430 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
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…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
…e of the territory of destination, to carry out Customs operations, to collect the amount of duties and taxes which the latter is normally responsible for collecting and to apply, on a general basis,…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
…in the first paragraph are set: a. In respect of 1981, to 1.10 for built-up properties of any kind and to 1.09 for unbuilt properties; b. For 1982, 1.11 for all types of built-up property and 1.09 fo…
…nal cooperation with their own tax system taken under the conditions defined in I of article 1639 A bis. The exemption applies to the entire share of the tax due to each municipality or public inter-m…
…operty tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in article L. 411-2 of the same code or to a…
I. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on t…
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Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
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