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Showing 111–120 of 34625 articles for “Art. 202 ter · CAA Paris 3 October 2019”
…ed by the customs service under the same guarantees, privileges and sanctions as for customs duties.30% of the proceeds of the tax are allocated to the budget of coastal municipalities that have been…
…fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than thos…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 December 1965 at the latest, may, under the conditions and subject to the reservations provided f…
…nt of either the repair expenditure or the book loss on inventories was allowed as a deduction in determining taxable profit.
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…nded law no. 76-629 of 10 July 1976 relating to the protection of nature and the law no. 76-1285 of 31 December 1976 reforming town planning. Sums deducted in this way are deducted from income for the…
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