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Showing 41–50 of 5222 articles for “Art. 1394 B bis”
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
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…
…re and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The sam…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
…ormation or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision dedu…
…joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies which have not opted for the tax treatment o…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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