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Showing 1271–1280 of 4377 articles for “Art. 1649 quater B quater”
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…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…d in Article L. 561-2 for the sole purpose of preparing or carrying out a one-off transaction or of being assisted in the preparation or carrying out of such a transaction, whether the transaction is…
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
…nership, within the meaning of Article L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds on…
…ation of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducted from the latter's total net income, after deduction of a share…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
The sums referred to in article 721-16 are entered in the automatic account for promotion abroad during the first half of each year.For each year, these sums are entered in the automatic account for p…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
I. - Supervision of compliance by the persons referred to in Article L. 561-2 with the obligations laid down in Chapters I and II of this Title, with directly applicable European provisions relating t…
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