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Showing 161–170 of 69795 articles for “Art. I and I-1° ter”
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
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