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Showing 1421–1430 of 5077 articles for “Art. 150-0 B ter”
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
…ration diving with trimix or heliox in the natural environmentSPACESof evolutionSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not including the person super…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
…es-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period, this period of total exemption for profits made may not exceed twe…
Documents relating to an inter vivos gift (numbers 16 to 19 of table 5) give rise to the collection of an emolument proportional to the value in full ownership (including in the case of a usufruct res…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
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The medium-term negotiable securities referred to in 2°b of Article R. 332-2 must meet the following conditions: a) They must be issued for at least 30 million euros ; b) They must be valued by at lea…
The test is marked from 0 to 20. The certificate of achievement mentioned in article
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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