Article 223 I
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
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Showing 911–920 of 4006 articles for “Art. 1649 bis C”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
Financial institutions subject to Article I of Article 1649 AC of the General Tax Code,Article L. 102 AG of the Book of Tax Procedures and Article L. 564-1 of this Code shall set up an internal contro…
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 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 o…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
I. - Pursuant to 8° of Article 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the adaptations provided for in II, III and IV, the following shall apply ipso jure in New Caledonia: 1° Artic…
I. - Pursuant to 8° of Article 7 of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptations provided for in II, III and IV, the following shall apply ipso jure in French Polynesia: 1°…
Where the exemptions from property tax on built-up properties provided for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
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