Article 239 quinquies
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
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Showing 1471–1480 of 2619 articles for “Art. 163 bis G”
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
After making a declaration to the Autorité des marchés financiers and to the tax department with which its management company files its income tax return, a local investment fund may enter into a pre-…
…relation to the base of dispersion constituted by the difference between the total amount of the regulated commitments mentioned in Article R. 331-1, all currencies combined, and the total amount of…
I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
1. Once customs formalities have been completed, goods intended for export by sea or air must be placed on board ships or aircraft immediately. 2. Goods which are to be exported by land must be taken…
The provisions of this paragraph are without prejudice to the application of the provisions of articles : 1° L. 1225-4, on protection against termination of the employment contract of an employee in a…
…the provisions of articles L. 262, L. 263 B and L. 273 A of the Book of Tax Procedures, article 387 bis of the Customs Code, article L. 1617-5 of the General Local Authorities Code and II of article 1…
…unt of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bis HO, up to a limit of 25% of the taxable profit for the financial year, from the year in which th…
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