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Showing 31–40 of 46860 articles for “Art. 80 bis II bis”
…return for a fixed price, when they are made up of several transactions subject to value added tax. II.-The taxable amount of a transaction included in an offer covered by I is made up, where there is…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
…ss distributors, in the version in force on 29 December 2013, are exempt from business property tax.II. - To benefit from the exemption provided for in I, an establishment must, during the reference p…
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
…ipment they own, or to users of mobile equipment for which the approval provided for in Article 311 bis was not granted.
…ers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relat…
…exemptions are laid down by order of the State authority designated by decree.(1) Annex IV, art. 51 bis to 51 sexies.
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
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