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Showing 4321–4330 of 4640 articles for “Art. BOI-ENR-DMTOM-40-30 n° 80”
A. - Subject to the provisions of Article L. 2333-10, the maximum rates referred to in B shall apply.B. - Subject to the provisions of articles L. 2333-12 and L. 2333-16, these maximum rates are, with…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in French Polynesia, subject to the provisions of II, in the wording indicated in the right-hand…
For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must i…
I.-When the Autorité de contrôle prudentiel et de résolution takes the protective measure provided for in 14° of I of Article L. 612-33 of the Monetary and Financial Code in respect of a person referr…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
New communes are eligible for communal equalisation grants under the conditions of ordinary law, subject to Article L. 2334-22-2.New communes that have benefited from the provisions of the second para…
I.-In each currency, the equalisation adjustment referred to in Article R. 351-4 is calculated in accordance with the following principles: 1° The equalisation adjustment must be equal to the differen…
I.-This article applies to the agreement mentioned in I of article L. 441-3 when it relates to mass-market products defined as non-durable products that are consumed frequently and repeatedly. The lis…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
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