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Showing 121–130 of 5788 articles for “Art. 150-0 B bis”
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
…rformance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's imprisonment and a fine of €15,000.
…ntioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
…dded tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (…
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
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