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Showing 6361–6370 of 60148 articles for “Art. 197 A”
Where, in the course of the contract, personal data processing is carried out by the trader, a failure on his part to comply with his obligations under Regulation (EU) 2016/679 of 27 April 2016 and La…
I.-Defects in conformity which become apparent within twelve months of the digital content or digital service being supplied are presumed to have existed at the time of that supply, in the absence of…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
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