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Showing 1–10 of 141 articles for “Art. 1649 AB”
…the registers mentioned in Article L. 561-46 of this Code,Article 2020 of the Civil Code andArticle 1649 AB of the General Tax Code. For the same purposes of verifying this identity, they shall, if ne…
…es property or a right situated there, the administrator of a trust defined in article 792-0 bis established or resident outside the European Union when he acquires a property or enters into a busines…
…the taxpayer or resulting from the declaration or deed filed late, of an increase of:a. 10% in the absence of a formal notice or in the event that the declaration or deed is filed within thirty days…
…t with France with a view to combating tax fraud and tax evasion, the levy does not apply to irrevocable trusts whose sole beneficiaries fall under article 795 or are bodies of the same kind covered b…
Energy-saving equipment and renewable energy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured b…
…l to the deduction made in application of the first paragraph in a special reserve account on the liabilities side of the balance sheet. This sum is reintegrated into taxable income in the event of a…
…ciétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to t…
…in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed during the current calendar year and the three previo…
It does not take place in sales made by judicial authority.
…other furnished premises not allocated to the principal dwelling and ancillary taxes will be applicable in the overseas departments, as well as the necessary adaptation measures.Decrees in the Consei…
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