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Showing 3131–3140 of 61594 articles for “Art. VI ter A”
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
The standard rate of value added tax is set at 20%.
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
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