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Showing 111–120 of 58561 articles for “Art. VI and VI ter”
I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…
…voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of goods or the actual provision of se…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
…ar la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 11…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
The income from bonds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n°…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
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