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Showing 121–130 of 56767 articles for “Art. s. 1324 and 1327”
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
…Article 50-0 or in l'article 102 ter, equal to 80% of the difference between the amount of receipts and, where applicable, that of purchases made during the tax year;b) For other taxpayers, that defin…
…or rights or shares in companies whose assets are mainly made up of the same assets, rights or shares.II. - For the application of the provisions of I:1° Rights relating to a leasing contract entered…
…ctivity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carrie…
…European Union, carrying out distance selling of goods imported from territories or third countries and being represented by an intermediary established on the territory of the European Union. A taxab…
…on shall be deemed to be a taxable person who has not established the seat of his economic activity and does not have a fixed establishment within the territory of the European Union.The Member State…
…L UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare profess…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
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