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Showing 2291–2300 of 5730 articles for “Art. 18-0 bis F”
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
Article L. 5216-8 is applicable in French Polynesia, subject to the following provisions: 1° In 1°, the words: "mentioned in I and V of Article 1379-0 bis of the General Tax Code" are replaced by the…
…he conditions under which a customs representative may provide his services pursuant to Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establ…
Where the exemptions from property tax on built-up properties provided for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same…
…ective company retirement savings plan must be able to receive the payments mentioned in 1° and 2° of article L. 224-2, made in cash. The plan must also be able to receive sums from the compulsory pay…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
Article L. 5214-23 is applicable in French Polynesia, subject to the following provisions: 1° In 1°, the words: "mentioned in II or, where applicable, I of Article 1379-0 bis of the General Tax Code,…
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