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Showing 21–30 of 1614 articles for “Art. 150 U s.”
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
…c law relating to the allowances of Members of Parliament and the additional allowances paid by virtue of a decision taken by the bureau of each assembly, as well as the residence allowance and, by wa…
…responsible for implementing the Convention on International Trade in Endangered Species of Wild Fauna and Flora, signed in Washington on 3 March 1973, and the European Union regulations adopted for…
A decree of the Conseil d'Etat shall determine the conditions of application of this chapter.
I.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures:1° For taxpayers liable for value added tax subject to the normal actual…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
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