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Showing 71–80 of 1294 articles for “Art. 796-0 ter”
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
…said levy and the amount of exempt income.This declaration does not concern:1° Exempt income and interest referred to in 7°, 7° ter, 7° quater, 9° bis and 9° quater of article 157 ;2° (Not applicable…
…rd party. The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of: 1° receiving the supporting documents filed and presented by the t…
…ndix to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the liability occurred ;2° For those liable for value added tax subject to the simp…
…in article L. 225-1 of the same code, in return for the payment of premiums regularly staggered in terms of amount and frequency over a period of at least fifteen years, with the earliest date of ent…
…t securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for debt securiti…
…t by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1st October 1984 which benefit persons who have their tax domicile or…
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