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Showing 661–670 of 54347 articles for “Art. Loi 2025-391 of 30 April 2025”
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
…traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of receipts…
…or national education -Centre national d'enseignement à distance (CNED) when it provides, on behalf of the State, a distance learning service under the provisions of the last paragraph of Article R. 4…
…ous tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accordance with the table below: Pro…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
…mmovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto, provided that these property titles have been established b…
…te, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years f…
Information requested by the requesting authority of such a nature as to prejudice the fundamental national security interests of the State or to compromise the security of a person shall not be commu…
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