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Showing 251–260 of 4816 articles for “Art. 150-0 B quinquies”
I. - The debt securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for d…
Infringements of the obligation to make the withholding tax provided for in Article 1671 and the reporting obligations provided for in Article 87-0 A will result in the application of a fine which, wi…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
…mercial professional activity within the meaning of 1 of the article 92 and which is compulsorily subject to the controlled declaration regime, income tax may be immediately assessed in the name of th…
…rticle 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the customs debt defined in Artic…
…unity development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises for professio…
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