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Showing 381–390 of 534 articles for “Art. 1678 quater”
I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations mentioned in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording in…
…their gross amount before application, where applicable, of the allowances mentioned in 1 ter or 1 quater of article 150-0 D or in article 150-0 D ter as they stand on the date of receipt or realisat…
…n the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors, inaccuracies, omiss…
…sions of III of article 1518 A quinquies; 4° The application of articles 1518 A, 1518 A bis, 1518 A quater ; 5° De l'application des II et III de l'article 1518 ter; 6° De l'application du V de l'arti…
…of derogation from I, decisions setting the rate of development tax in accordance with article 1635 quater L are taken before 1st July in order to be applicable from the following year. They are notif…
…where it is an asset or right transferred into the trust estate under the conditions of article 238 quater N, to the acquisition price or value thereof by the settlor.In the event of the transfer of a…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
…s paid to the tax department under the conditions and within the time limits set out in article 244 quater A.It is payable exclusively by the transferor; it is established and collected in accordance…
…ised;b ter. (Repealed as from the date of entry into force of law no. 2002-73 of 17 January 2002);b quater. (Repealed) ;b quinquies) By way of exception to a and subject to the application of 6° bis o…
…e 163 duovicies as well as the amount of contributions or premiums deducted pursuant to article 163 quatervicies ;a bis) of the amount of the allowances mentioned in 1 ter or 1 quater of article 150-0…
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