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Showing 161–170 of 17853 articles for “Art. s. 150 V”
…ildings used as their main dwelling located on these properties is subject to a reduction for the five years following the year during which the sale took place.When the properties mentioned in the fi…
…r assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degre…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
…fit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automo…
…linked to the organisation of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial pro…
…When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liquidation of the sole proprietorship then has the same tax consequences as the cessation of…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
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