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Showing 1–10 of 2309 articles for “Art. C. constit.”
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…
…ted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
…x Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d. a master adviser at the Cour des Comptes;e) A notary;f) A c…
…rritory of the département.This reference rate is corrected under the conditions provided for in IX.C. - The reference rates for council tax are calculated as follows:1. For municipalities that are no…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
…ees as well as the management of credit guarantees carried out by the person who granted the credit;c. Transactions, including negotiation, relating to deposits of funds, current accounts, payments, t…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
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