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Showing 5181–5190 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
The Articles of Association may provide that the shares of sociétés par actions or the corporate units of sociétés à responsabilité limitée subject to corporation tax by operation of law or by option…
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…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…
I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…
The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insu…
Each département receives a lump-sum allocation.I. - From 2015, each département's lump-sum allocation is equal to the amount received the previous year in respect of this allocation. For each departm…
Municipalities that are members of a public establishment for inter-municipal cooperation may at any time transfer, in whole or in part, to the latter, some of their competencies whose transfer is not…
I. - The departmental commission for inter-communal cooperation is made up of :1° 50% by mayors, deputy mayors or municipal councillors elected by proportional representation on the basis of the highe…
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