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Showing 201–210 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
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…
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…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
1. Travellers who come to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal us…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…
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