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Showing 121–130 of 4006 articles for “Art. 1649 bis C”
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base fo…
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
I.-In Guadeloupe, Martinique, French Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
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