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Showing 301–310 of 1294 articles for “Art. 796-0 ter”
…x is equal to the additional contribution thus obtained multiplied by the number of years used to determine the quotient. The provisions of the first paragraph apply to sums paid to members of the sup…
…e conditions set out in article L. 121-1 of the same code. This tax reduction is also applicable, after a reasoned opinion from the commission provided for in the aforementioned article L. 111-4, to p…
…person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on its behalf an existing or future commitment, includes in its taxable income…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…ted as a principal residence to individuals whose resources, as assessed on the date the lease is entered into, do not exceed the ceilings mentioned in the first paragraph of III of article 199 novovi…
…r the year in which the option to pay value added tax was exercised. This request must be made no later than 31 January of the year in respect of which the taxpayers wish to benefit from the simplifie…
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
…vironment Code, in which one of the limit values relating to nitrogen dioxide (NO2), particulate matter PM10 or particulate matter PM2, 5 mentioned in article R. 221-1 of the Environment Code is not c…
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