Article 1740 A bis
…ng to the taxpayer's actions, failings or manoeuvres mentioned in I of this article, the guarantees and remedies offered to the taxpayer also benefit the person against whom the fine mentioned in the…
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Showing 391–400 of 56915 articles for “Art. 1584 and 1595 bis”
…ng to the taxpayer's actions, failings or manoeuvres mentioned in I of this article, the guarantees and remedies offered to the taxpayer also benefit the person against whom the fine mentioned in the…
…tés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0…
…inistrative authority, under the conditions set out in article L. 111-4 of the French Heritage Code and for which the State has made the owner of the property an offer to purchase in accordance with t…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
…ommission's General Meeting, made up of all magistrates, meets at least once a year. It is convened and chaired by its chairman. It examines issues of common interest. Its role is consultative. The ch…
…that may be paid annually by the same rapporteur, are set by joint order of the Minister of Justice and the Minister for the Budget.
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
If justified in the interests of the proper administration of justice, the president of the judicial court may decide that a hearing of the correctional court that is held in public pursuant to Articl…
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