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Showing 331–340 of 65717 articles for “Art. s. L 141-5 and L 141-6”
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
For the application of articles L. 141-15, L. 143-7 and L. 145-28, a magistrate of the court of first instance may be delegated by the president.
A article L. 141-13, the words: "of the declaration prescribed by the articles 638 and 653 of the General Tax Code" are replaced by the words: "the declaration required under the conditions laid down…
The decision to classify a hotel is taken, at the request of the operator, by the body mentioned in Article L. 141-2 under conditions laid down by decree.The hotel is classified in a category accordin…
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