Article 311 bis
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
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Showing 561–570 of 57415 articles for “Art. s. 150 U and 200 B”
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of A…
A fixed contribution of €8 shall be levied for any amending or supplementary forms filed pursuant to paragraph 3 of article 34 of decree n° 55-1350 of 14 October 1955 taken for the application of decr…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
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