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Showing 1–10 of 63992 articles for “Art. I.1° bis”
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
…status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retai…
…from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187,…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
…sing a renewable energy source;2° Aimed at facilitating the reception of disabled people;3° Of refurbishment.III. - For a single dwelling falling within the scope of I, the amount of the expenditure m…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
…ties due to the death of the insured mentioned in the same paragraph pursuant to articles 795,796-0 bis or 796-0 ter of this code. The beneficiary is subject to the levy provided for in the first para…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
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