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Showing 61–70 of 60256 articles for “Art. 278-0 bis A”
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are cal…
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