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Showing 7721–7730 of 60166 articles for “Art. 200-0 A”
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
Pursuant to article L. 313-50, the surety guarantee mechanism covers surety commitments granted by a credit institution or finance company authorised in France under: 1° Article 1799-1 of the Civil Co…
Without prejudice to the specific provisions applicable to them, the prohibitions defined in Article L. 511-5 do not apply to the institutions and services listed in Article L. 518-1, nor to undertaki…
I. - Casinos governed by articles L. 321-1 et seq. of the code de la sécurité intérieure, holding a récépissé de déclaration d'entrepreneur de spectacles vivants valant licence, may benefit from a tax…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…
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