Article 1586 octies
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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Showing 1821–1830 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
…ncide with the calendar year.2. If the financial year ended during the year in respect of which the tax is assessed is more or less than twelve months, the business value added tax is assessed on the…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…y the business, as defined in Article 1586 sexies.For the determination of the business value added tax, the value added produced and the turnover achieved during the period referred to in article 158…
…te, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the waste produced, expressed in volume, weigh…
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
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