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Showing 1–10 of 145 articles for “Art. 1649 AA”
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
In the event of application of the provisions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amo…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
…osure of foreign assets that were not subject to the reporting obligations provided for in articles 1649 A, 1649 AA and 1649 AB.
…in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside France, subscribers are required to declare, at the same time a…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
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