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Showing 141–150 of 2856 articles for “Art. 200 quater C”
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
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. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
1. Levies and compensatory charges established in accordance with the provisions of regulations adopted by the Council of the European Economic Community shall be collected in the same way as customs…
Persons who design or publish management or accounting software or cash register systems or who intervene technically in the functionalities of these products directly or indirectly affecting the keep…
Customs officers in reserve may carry out temporary back-up duties at the request of the officials under whose authority they are placed, or specialist duties corresponding to their professional quali…
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