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Showing 361–370 of 875 articles for “Art. 119 ter”
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanent establishment to a legal person that is its associate or to a permanent…
…rom the parallel import authorisation complies with the provisions of Articles R. 5121-118, R. 5121-119 and R. 5121-128.
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…
…61-10-1No. 2018-284 of 18 April 2018D. 561-10-2no. 2020-1774 of 21 December 2020D. 561-32-1no. 2020-119 of 12 February 2020D. 561-33 to D. 561-34-1n° 2021-375 of 1st April 2021D. 561-35No. 2018-284 of…
…fleets of local authorities and their groupings under the conditions mentioned in 3 of Article 265 ter or for fuelling professional fishing vessels, as well as this use, are authorised from 1 January…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
…r a period of five years. It specifies the differences mentioned in articles R. 5121-117 to R. 5121-119 with the speciality that has obtained marketing authorisation in France. It is published on the…
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…o the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the ex…
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