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Showing 351–360 of 952 articles for “Art. 231 ter”
…ciations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with regard…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
…ains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company or by a co…
…n Article 6, may opt for the partnership tax regime referred to in Article 8. For the purposes of determining the percentages mentioned in the first paragraph, holdings in venture capital companies, v…
…e municipalities included in the area of jurisdiction of the public establishment.The tax base is determined under the same conditions as for the communal share or, in the absence of a communal share,…
…vided for in articles 1384 to 1384 F of this code when the buildings they replace, within the perimeter of the same priority district defined in the aforementioned agreement, have benefited from one o…
…evitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken und…
…al revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken und…
…in the right-hand column of the same table: Applicable articles In their wording resulting from L. 231-3 Order no. 2005-1278 of 14 October 2005 L. 231-4 Ordinance no. 2017-1432 of 4 October 2017 L. 2…
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