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Showing 191–200 of 7129 articles for “Art. n° 22-10.818 F-B”
…article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…
…and their groupings with their own tax system taken pursuant to article 81 of the 1990 finance law (n° 89-935 of 29 December 1989) are applicable under the conditions set out in the first paragraph. I…
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