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Showing 371–380 of 1358 articles for “Art. 1594 F ter”
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
The sale of pure vegetable oil for use as an agricultural fuel, as a fuel for vehicles in the captive fleets of local authorities and their groupings under the conditions mentioned in 3 of Article 265…
1. Notwithstanding the provisions of
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
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…
Article R. 191 is worded as follows: "Art. R. 191.-The persons mentioned in article R. 188 for capture or seizure of the person, in execution of: "1° A police judgement or a correctional judgement or…
Open the article to read the full text in English.
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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