Article 293 A quater
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
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Showing 331–340 of 1084 articles for “Art. 80 quater”
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
Reversions of usufruct are subject to death duties.
The conversion, authorised by decree of the Conseil d'Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a p…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
…d vehicles 34 957 Diesel locomotive 34 957 Electrically powered vehicles Self-propelled vehicles 26 801 Electric locomotive 23 306 High-speed locomotives 40 785 Tram-train multiple units 13 403 Towed…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
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