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Showing 581–590 of 34039 articles for “Art. s. 46 B to 46 D”
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for…
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
Persons making payments of any kind under the contracts referred to in
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
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