Article 1594 I ter
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
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Showing 231–240 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
…ically no later than 31 January of the year following that in which the transactions were carried out.
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…
…of the reporting period, more than two thousand property rental transactions in connection with a lot. 4° A person who, during the reporting period, carried out fewer than thirty transactions for the…
…cle that are carried out via its intermediary and that do not fall within the scope of this agreement. The same applies to a platform operator who, although not a resident of that State or territory,…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
…onal duty equal to 15% of the amount determined in I of this article, excluding late payment interest. This III does not apply in the event of redundancy, disability corresponding to 2° and 3° of Arti…
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