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Showing 1031–1040 of 4024 articles for “Art. 244 bis C”
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
The sums referred to in article 721-16 are entered in the automatic account for promotion abroad during the first half of each year.For each year, these sums are entered in the automatic account for p…
The granting of this aid is subject to the provisions of national framework scheme no. SA.57299 authorised by the European Commission by decisions of 20 May 2020 C(2020) 3460 and 25 May 2020, C(2020)…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
In order to receive support, the company or organisation must submit the following electronically:1° The application form drawn up by the Centre national du cinéma et de l'image animée;2° At the preli…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The granting of exceptional aid is subject to the provisions of national framework scheme no. SA.59722 authorised by the European Commission by decisions of 9 December 2020, 20 May 2020 C(2020) 3460 a…
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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