French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 121–130 of 56769 articles for “Art. s. L. 620-2”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…ed scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
…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 professional private…
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…
…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…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
…roperties may not increase more or decrease less than the rate of property tax on built-up properties.2. However, the rate of property tax on built-up properties or the rate of property tax on non-bui…
…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…
…e capital of the region unless the Assembly decides otherwise by a two-thirds majority of its members. It is located at [ ] (give only the name of the town, department and region without the street or…
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