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Showing 131–140 of 34794 articles for “Art. III bis”
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
…y kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the corporation tax relating…
Chapters I bis, II, III and IV of Title III of Book I of this Part, in the wording resulting from Decree no. 2021-453 of 16 April 2021 postponing the end of the application of Decree no. 2020-610 of 2…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
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…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…
…as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subject to the regime provided for i…
Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…
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