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Showing 71–80 of 15236 articles for “Art. s. 496 et 504”
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
…notary, are allowed, on production of supporting documents, as a deduction from the inheritance assets up to the declared value of these assets, provided that the notarial certificates mentioned in 3…
…the sale took place.When the properties mentioned in the first paragraph of this I are transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the even…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…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…
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