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Showing 171–180 of 4479 articles for “Art. 1391 B ter”
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
…al futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts menti…
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…
…the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 wher…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
1. The withholding tax provided for in Article 182 B is not applicable to 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 permanen…
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