Article L5472-1
…otice. III. - The amount of the financial penalty provided for in I of this article may not exceed €150,000 for a natural person and 10% of the turnover for the last financial year, up to a maximum of…
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Showing 371–380 of 475 articles for “Art. 150 UB”
…otice. III. - The amount of the financial penalty provided for in I of this article may not exceed €150,000 for a natural person and 10% of the turnover for the last financial year, up to a maximum of…
…ns on the sale of company securities mentioned in the first sentence of b of the 2° of I of article 150-0 B ter of the French General Tax Code. Where the company concerned controls, within the meaning…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…agraph of Article R. 1333-147;9° Not complying with the provisions of articles R. 1333-148, R. 1333-150 and R. 1333-151; 10° Not complying with the prohibitions mentioned in I of article R. 1333-153;…
…9 From 3 000 001 to 7 000 000 5,643.00 € From 50 to 149 From 7 000 001 to 20 000 000 9,405.00 From €150 Over €20,000,000 14,107.50Where the debtor falls into two different remuneration brackets based…
…Article 200 A is exercised.When payable in cash, the income referred to in the first paragraph is subject to income tax in respect of the year either of its payment in cash or by cheque, or of its cr…
…1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 q…
…and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section 3 of section 2 of Cha…
…from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to the tax department with which they fil…
…ess. II. - The persons who ensure the payment of the distributed capital gains mentioned in article 150-0 F and the income and profits mentioned in III of article 239 nonies are also required to inclu…
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