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Showing 121–130 of 52406 articles for “Art. s. 387-1”
…l amount of tax due are also indicated. The details of this declaration are laid down by decree.5 bis. Where it is necessary to make changes to the value added tax return after it has been submitted,…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…e added tax identification number or tax registration number allocated by each of these Member States. The procedures for this declaration are laid down by order of the minister responsible for the bu…
…when it falls into the following categories: a) Remuneration paid to broadcasters for their services. a) Remuneration paid to authors of cinematographic or audiovisual works listed in Article L. 113-…
…d by the number of years that the dwellings are fully exempt from property tax on built-up properties. I ceases to apply to the dwellings referred to in III. I ceases to apply from the financial year…
…realised in the event of disposal, as well as the obligations incumbent on issuers and intermediaries. (1) Annex II, art. 39 EA and 50 A.
…interest or any other remuneration of the loan, or of the security representing one of these rights.Where applicable, for the application of this article, the premium includes the difference between…
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…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
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