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Showing 1001–1010 of 61929 articles for “Art. s. R 123-53 and R 123-155”
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. - 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…
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…
The visit and seizures are carried out under the authority and control of the judge who authorised them. When they take place outside his jurisdiction, the judge who issued the order shall, in order t…
A committee of national reference centres shall be placed under the authority of the Director General of the Agence nationale de santé publique. This committee is responsible for: 1° Proposing to the…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
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…
I.-For the application of the provisions of sections 1 to 4 of this chapter, army hospitals and the army blood transfusion centre are, except in the case of external operations, considered respectivel…
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