Article 117 quater
…hin the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this levy,…
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Showing 1671–1680 of 2472 articles for “Art. 150 VH bis”
…hin the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this levy,…
…ir own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties, for a period of five years, undeveloped pro…
…application of this article, turnover means the turnover mentioned in 1 of II of article 1586 ter.I bis. - When a company, regardless of its income tax regime, the place of establishment, the composit…
I. - Sociétés de crédit foncier are specialised credit institutions whose exclusive purpose is to:1° To grant or acquire guaranteed loans, exposures to public entities and securities, deposits and exp…
…nes applicable to the documents that must be filed simultaneously being less than €60 or more than €150. 2. Failure to comply with the obligation to file a declaration of sums paid to a third party us…
…ual to at least the amount and at most twice the sum involved in the offence or attempted offence.1 bis. The same penalties shall apply to any person who contravenes or attempts to contravene the meas…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
…body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of…
…er 2009, with the exception of the flat-rate coefficients determined in application of article 1518 bis which are, in all cases, those set in respect of 2010.The rebate is equal to the difference, whe…
…e" are replaced by the words: "pursuant to the locally applicable provisions of civil procedure";5° bis 3° bis of II of Article R. 93 is not applicable in New Caledonia and French Polynesia;6° For its…
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