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Showing 71–80 of 2374 articles for “Art. 281 H bis”
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
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