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Showing 471–480 of 34039 articles for “Art. s. 46 B to 46 D”
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
The right of return provided for in
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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