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Showing 1811–1820 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
No one may import, acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of…
The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre de…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.
In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.
Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public const…
I. - Subject to the provisions of I of l'article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code…
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