Article 1729 A
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
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Showing 1021–1030 of 4377 articles for “Art. 1649 quater B quater”
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
…ing or terrorist financing, the persons who issue electronic money referred to in 1°, 1° ter and 1° quater of Article L. 561-2 are not subject to the due diligence requirements laid down in Articles L…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, befo…
The persons mentioned in 1°, 1° bis, 1° ter and 1° quater of Article L. 561-2 are not subject to the provisions of this chapter solely in respect of their activities in providing the service mentioned…
I.-When a person mentioned in 1° to 1°c or 5° to 6°a of Article L. 561-2 has a cross-border correspondent relationship with a financial institution located in a country that is not a member of the Eur…
The establishments or organisations mentioned in b of 2° of article R. 1241-31 ensure that the unique donation number that they allocate is unique on the basis of the provisions of the order and good…
I. - Unless the single European code has already been allocated to tissues or cells from a Member State of the European Union, the single European code is allocated at the latest before the tissues or…
Unless the donation identification sequence has already been allocated to tissues or cells from a Member State of the European Union, the donation identification sequence is allocated by the establish…
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