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Showing 5521–5530 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acq…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
I. - (Not applicable)II. - Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of…
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
1. When the tax authorities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 8…
I. - From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955.From 2017, a reduction is applied to this allocation. For 2017, the…
When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
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