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Showing 111–120 of 1149 articles for “Art. s. 1719 & 1720”
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
…procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…lified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
…ere applicable, after applying the penultimate paragraph of article 1467 and article 1518 A quinquies. The reduction is equal to 85% of the amount of the change in rental value in the first year in wh…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
…diovisual content free of charge, upon individual request made by an electronic communication process. Services whose audiovisual content is secondary, services whose main purpose is devoted to inform…
…roperties may not increase more or decrease less than the rate of property tax on built-up properties.2. However, the rate of property tax on built-up properties or the rate of property tax on non-bui…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
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