French General Tax CodeIn force
Section IV: Registration, land registration, property wealth tax, stamp duty
Article 1723 ter-0 A
The stamp duty provided for in
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Showing 3651–3660 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
The stamp duty provided for in
Any failure by the external valuation experts referred to in article L. 214-24-15 to comply with the laws, regulations and professional obligations applicable to them is subject to sanctions imposed b…
The provisions of articles R. 15-33-18 and R. 15-33-20 to R. 15-33-23 are applicable to the exercise of judicial police missions by authorised tax agents.
The Agence nationale de traitement informatisé des infractions governed by decree no. 2011-348 of 29 March 2011 is the authorising officer responsible for issuing the enforcement order provided for in…
With a view to issuing the enforcement order or cancellation order mentioned in IV of article L. 2333-87, the commune, the public establishment for inter-communal cooperation, the mixed syndicate or t…
…t of bonuses paid by delegated sports federations to the management of these medal-winning athletes may, at the express and irrevocable request of their beneficiary, be divided equally over the year d…
…the Paris Court of Appeal is brought directly to the attention of the authorised tax official, who may submit comments in writing within a period of fifteen days, at the end of which time the final r…
…ing to the obligations inherent in a purchase under a formalised procedure. II.The National Council may award a contract using an adapted procedure: 1° When the estimated value of the requirement, exc…
…ed electronically. However, taxable persons benefiting from the scheme referred to in Article 293 B may file it on paper.VI.-The income tax returns of property companies not subject to corporation tax…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
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