Article 234 nonies
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
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Showing 8021–8030 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
Companies established in France which are part of a financial group or a group comprising at least one finance company or, for the application of 2° of this article, a group within the meaning of arti…
I.-For the application of article L. 3115-1 in New Caledonia and French Polynesia :1° The following sentence is inserted after the first sentence of the third paragraph: "In New Caledonia and French P…
This commission comprises: 1° A chairman and a vice-chairman appointed by joint order of the ministers responsible for the budget, the economy, civil security and overseas departments and territories…
I.-Without prejudice to Articles L. 352-1 and L. 352-5, insurance undertakings undertaking both the risks referred to in 1° and 2° of Article L. 310-1 calculate: a) A notional amount of the life Minim…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
En application des 4°, 5° et 6° de l'article L. 221-5, the trader shall provide the consumer with the following information: 1° His name or business name, the geographical address where the trader is…
I. - Mortgage formalities for which a proportional real estate security contribution is levied shall give rise to the collection of a contribution reduced by half, subject to the provisions of Article…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
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