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Showing 1381–1390 of 2619 articles for “Art. 163 bis G”
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of…
Chapter I bis of Title III of Book I of Part Three is applicable in French Polynesia and, with the exception of article R. 3131-22, in New Caledonia in the version resulting from decree no. 2021-453 o…
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
The technical provisions corresponding to accepted reinsurance transactions are as follows: 1° Mathematical provision: difference between the present value of the commitments assumed by the reinsurer…
The present code is applicable to the Wallis and Futuna Islands in its wording resulting from decree n° 2023-686 of 29 July 2023 with the exception of the provisions of Titles IV and V of Book II, Art…
…ax on built-up properties provided for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same code result in a loss of revenue fo…
Amendments to the terms of the registration decision and the registration dossier are submitted and examined under the conditions laid down in Chapters I and IIa of Commission Regulation (EC) No 1234/…
Insofar as they are necessary for the purposes defined in article R. 40-43, the following personal data and information may be stored in the automated processing system: 1° For electronic communicatio…
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