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Showing 91–100 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…of the transmission, the legatee or donee established first is liable for transfer duties on the assets transmitted under the conditions of ordinary law. The legatee or donee established second is not…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…ital following the repurchase by companies of their own shares, with the allocation of corporate assets to shareholders, including cash, where a single deed is drawn up to record both transactions;3°…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…
…y, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land, whether agricultural or not, planted with olive trees from property tax on undeveloped property (1). T…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
…d to in I of article 1464 B or only one of these two categories of establishment.The deliberations set the duration of the exemptions, which may not be less than two years or more than five years (1).
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