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Showing 31–40 of 4377 articles for “Art. 1649 quater B quater”
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
…flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Commun…
…2011 of the Civil Code, into a trust estate of assets and rights entered on the assets side of the balance sheet of the settlor of the trust are not included in the taxable income for the financial y…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
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