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Showing 1201–1210 of 4479 articles for “Art. 1391 B ter”
The authorities responsible for ensuring the implementation of the decisions of the High Council for Financial Stability shall report to it at its request. In particular, the Haut Conseil de stabilité…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
I. - The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties.It is paid spontaneously to the competent…
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
…a fraction of the annual tax on office premises, commercial premises and storage premises, governed by article 231 ter of the General Tax Code, is allocated to the Ile-de-France region. This fraction…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
…o the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I bis. - The income tax co…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
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