French General Tax CodeIn force
A: Direct taxes and similar levies
Article 1783 B
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
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Showing 521–530 of 4329 articles for “Art. 163 quinquies B”
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
The specialised assistants provided for in Article 706 are appointed for a renewable term of three years. The duties of a specialist assistant are exclusive of any other remunerated professional activ…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
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