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Showing 11–20 of 10727 articles for “Art. BOI-BIC-AMT-10-20 n° 260”
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
The following shall be entered in the National Register of Companies, upon declaration by the economic interest group at the time of its registration: 1° Concerning the person: > a) The group's name a…
It is forbidden to take undue credit for a scientific discovery, particularly in a publication.
The multidisciplinary team or teams referred to in article D. 6124-256 comprise: 1° One or more child and adolescent psychiatrists; 2° One or more early childhood educators or specialised educators de…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
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…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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