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Showing 91–100 of 952 articles for “Art. 231 ter”
…de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1°…
…202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpo…
…heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equa…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
…said levy and the amount of exempt income.This declaration does not concern:1° Exempt income and interest referred to in 7°, 7° ter, 7° quater, 9° bis and 9° quater of article 157 ;2° (Not applicable…
…rd party. The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of: 1° receiving the supporting documents filed and presented by the t…
…ndix to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the liability occurred ;2° For those liable for value added tax subject to the simp…
…royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of…
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