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Showing 431–440 of 34257 articles for “Art. 3 bis”
…1 is subject to the same conditions and justifications as those provided for in article 119 quater.3. The provisions of 1 shall not apply where the royalties paid benefit a legal person or a permanen…
…50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executiv…
Open the article to read the full text in English.
…tious deed or one containing fictitious particulars or by the interposition of a fictitious entity ;3° Enabling the taxpayer to wrongly benefit from a deduction from income, a tax credit, a tax reduct…
…n with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General Code of Territorial Authorities, the public establishment of intercommunal cooperat…
If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…
As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentenc…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating to the terms and conditions of application of the priv…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
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