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Showing 31–40 of 15155 articles for “Art. Décret n° 2015-282 – 11 March 2015”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…sport and the development of access to sport, up to the ceiling set in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012.The levy is payable when the event or events on whic…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…cle L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014-1655 du 29 décembre 2014de finances rectificative pour 2014, are no longer applicable in thi…
…bsequently, except in the event of the withdrawal of one or more communes pursuant to articles L. 5211-41-1, L. 5215-40-1 et L. 5216-10 du code général des collectivités territoriales, the ninth parag…
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For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
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