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Showing 121–130 of 33916 articles for “Art. s. 815-3”
…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,…
…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…
…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…
…ing of 12 of article 39 between the company or grouping in question and the latter companies or funds. This condition is assessed continuously throughout the financial year.I bis. - The exemption prov…
…I. He shall inform these owners of their value added tax obligations in France by all available means.>
…ere applicable, after applying the penultimate paragraph of article 1467 and article 1518 A quinquies. The reduction is equal to 85% of the amount of the change in rental value in the first year in wh…
…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-…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
…ons set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the tax credit exceeds the tax due in respect of each of these years, the exce…
…procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is…
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