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Showing 31–40 of 1614 articles for “Art. 150 U s.”
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the st…
…line gaming or betting operators mentioned in these articles in accordance with the following procedures:1° For those liable for value added tax subject to the normal actual taxation system provided f…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the charac…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
A decision ordering or modifying an investigative measure is not subject to opposition; it may be appealed or appealed to the Supreme Court independently of the judgment on the merits only in the case…
If the father and mother are dead, or if they are unable to express their will, the forefathers and foremothers shall replace them; if there is dissension between the forefather and the foremother of…
The compensation awarded pursuant to this sub-section shall be borne by the State, except for recourse by the latter against the informer in bad faith or the false witness whose fault caused the deten…
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