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Showing 91–100 of 63274 articles for “Art. s. 1833 and 1844-10 · Cass. 3e civ. 5 July 2000”
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
…mage animée may call on individuals recognised for their expertise in the conservation, restoration and promotion of film heritage and in digital technologies.
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…
…pain of nullity, correspondence with a lawyer relating to the exercise of the rights of the defence and covered by the professional secrecy of the defence and counsel, provided for in article 66-5 of…
…ning tax due for the construction. Where a discharge or reduction is granted, 9° of I of Article 1635 quater D does not apply to the reconstruction of the building.
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
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