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Showing 141–150 of 1220 articles for “Art. 1729 & 1840 G ter”
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
…to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…est, may, under the conditions and subject to the reservations provided for in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subscriptions f…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
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