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Showing 41–50 of 8633 articles for “Art. 199 undecies D”
A decree of the Conseil d'Etat shall determine the conditions of application of this chapter.
I.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures:1° For taxpayers liable for value added tax subject to the normal actual…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the st…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the charac…
Where testimonial evidence is admissible, the judge may receive from third parties statements of such a nature as to throw light on the disputed facts of which they have personal knowledge. These stat…
If the spouses or one of them has died without discovering the fraud, the criminal action may be brought by all those who have an interest in having the marriage declared valid, and by the public pros…
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