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Showing 431–440 of 5222 articles for “Art. 1394 B bis”
1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
The submission of a statement on honour by an individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to…
…source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France;…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
…es 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they are due by members of companies or groupings that come under the…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
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