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Showing 201–210 of 5077 articles for “Art. 150-0 B ter”
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
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.
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I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
…ed according to the same rules and under the same securities, privileges and penalties as the contribution mentioned in article L. 136-6 of the Social Security Code, without application of I ter of th…
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
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