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Showing 31–40 of 6446 articles for “Art. C-196/15”
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
The aptitude test is organised nationwide, under the authority of the Prefect of the Provence-Alpes-Côte d'Azur region, by the Provence-Alpes-Côte d'Azur, Montpellier, Bordeaux, Réunion and Antilles-G…
Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the…
Professional undertakings for collective real estate investment may derogate from the debt limits provided for in articles L. 214-39 and L. 214-40.
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