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Showing 151–160 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
…in the first paragraph are set: a. In respect of 1981, to 1.10 for built-up properties of any kind and to 1.09 for unbuilt properties; b. For 1982, 1.11 for all types of built-up property and 1.09 fo…
…stration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of…
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
…perty which is the subject of the donation, which are charged to the donee in the deed of donation, and of which the assumption by the donee is notified to the creditor, are deducted for the calculati…
…he interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
…iété civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in its own name to inco…
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