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Showing 1091–1100 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The establishments mentioned in article L. 96 E of the Book of Tax Procedures who voluntarily refrain from providing the information requested by the administration as part of the control of the tax p…
1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
A decree sets out the conditions for application of
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I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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