Article 300 quinquies
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
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Showing 861–870 of 2164 articles for “Art. 239 bis AA”
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
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…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
Chapter IVa of Title I of this Book shall apply to this Chapter.
Chapter IVa of Title I of this Book shall apply to this Chapter.
Chapter IVa of Title I of this Book shall apply to this Chapter.
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…pation and vote at meetings in accordance with the provisions of the second paragraph of article L. 239-3. The shares or units leased are subject to a valuation at the beginning and end of the contrac…
The persons mentioned in 1° to 7° bis of Article L. 561-2 do not keep anonymous accounts or savings books.
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
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