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Showing 371–380 of 63992 articles for “Art. I.1° bis”
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
The right of return provided for in
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
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