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Showing 1–10 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
…o income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
…nd or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof, in…
…f article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this art…
…its of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after ded…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…e spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property is acquired by the company or the leasing contract…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regulations having equivalent effect to these authorisations. Receipts at unauthorised facilitie…
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