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Showing 101–110 of 40666 articles for “Art. s. L 237-16 · L 237-17 · L 237-26”
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
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-Subject to the provisions set out in II, the articles listed in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of the same ta…
I-Subject to the provisions set out in II, the articles listed in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column of the same…
A decree in the Conseil d'Etat shall determine the conditions for application of this chapter, in particular : 1° The model report referred to in Article L. 3512-7 ; 2° The conditions for application…
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