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Showing 71–80 of 56099 articles for “Art. Loi no. 47-1775 of 10 Sept. 1947”
…nstitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other negotiable…
…d by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving rise to the right to deduct and are operated exclusively by means of electric…
…services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.
…services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machinery assigned exclusively to the operation of ski lifts and ski areas,…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
…for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
Where a member of the judiciary or a court officer is a party to a dispute which falls within the jurisdiction of a court in whose area of jurisdiction the member of the judiciary or court officer exe…
In the event of a plurality of defendants summoned for the same matter, where at least one of them does not appear, the judgment is deemed to be contradictory with regard to all of them if the decisio…
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