Article 1691 bis
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
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Showing 151–160 of 7282 articles for “Art. n° 20-86.225 FS-B”
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…
Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
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