Article 1085
Transfers of assets between social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same a…
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Showing 1991–2000 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
Transfers of assets between social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same a…
Foreign insurers established outside the European Economic Area are required to have a French representative approved by the tax department who is personally liable for the tax and penalties.The appro…
All deeds relating to the acquisition of real estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
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