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Showing 1471–1480 of 5503 articles for “Art. 1383-0 B bis”
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
…ine and procedures for forwarding them to the supervisory authority, are specified as necessary: a) By an order of the Minister responsible for the economy for the persons mentioned in 1° to 8°, 10° t…
I. - Pursuant to 8° of Article 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the adaptations provided for in II, III and IV, the following shall apply ipso jure in New Caledonia: 1° Artic…
I. - Pursuant to 8° of Article 7 of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptations provided for in II, III and IV, the following shall apply ipso jure in French Polynesia: 1°…
1. a) Upon justification, the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal perso…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
Deeds for the delivery of legacies (numbers 9 and 10 of table 5) give rise to the collection of a proportional emolument:1° According to the following scale, with regard to the deed with discharge, ac…
…and generally any other companies, corporations or enterprises whose registered office is situated abroad regardless of when they were created;2° Interest, income and profits from interest shares and…
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