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Showing 31–40 of 796 articles for “Art. 200 quater”
…the flat-rate tax mentioned in the first paragraph of this 1, the allowance mentioned in 1 ter or 1 quater of article 150-0 D is not applied. B. 1° The flat rate referred to in the first paragraph of…
Where the capital is divided either into capital shares and fully or partially amortised shares, or into unequally amortised shares, the General Meeting of shareholders may decide, under the condition…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
For the application of articles L. 123-16 and L. 123-16-1:1° In the case of micro-enterprises, the balance sheet total is set at 350,000 euros, the net turnover at 700,000 euros and the average number…
The regulations or articles of association of a professional undertaking for collective real estate investment set out the rules for the constitution and composition of the undertaking's assets and th…
The acts and formalities carried out in relation to incidents (number 48 of table 6) give rise to the following fees:1° If the incident is in the nature of a principal claim, the lawyer shall receive…
Blood establishments and organisations or companies manufacturing or exploiting blood-derived medicinal products which are aware of information likely to cast doubt on the quality of blood or plasma i…
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