Article 244 bis A
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
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Showing 321–330 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
Open the article to read the full text in English.
I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
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