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Showing 31–40 of 10782 articles for “Art. decision n° 2019-820 QPC”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…nicipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new con…
…rincipal dwelling levied by the public establishment for inter-communal cooperation. Failing such a decision, the differences existing between the rates of each member commune and the average rate are…
…e conditions provided for in a and b of D of IV of the same 1.1.I ter. - Where applicable, by joint decision of the member municipalities and the public establishment for inter-municipal cooperation,…
…of approval or signature of the agreement, of a tax offence recognised as fraudulent by a judicial decision having the force of res judicata, it shall be deprived of the benefit of the said advantage…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
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