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Showing 501–510 of 34257 articles for “Art. 3 bis”
…delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of ministerial officers: 1° Must not have been th…
…he tax due annually is less than €4,000, they are allowed to file their returns by calendar quarter.3. Taxpayers placed under the simplified tax regime provided for in article 302 septies A, with the…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
…tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding t…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…1-2 of the Labour Code.The apprenticeship tax is payable by the employers mentioned in articles L. 6331-1 and L. 6331-3 of the French Labour Code and liable for corporation tax, as well as by natural…
…r own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new hou…
I. - The following are not patentable:
…le L. 144-1 of the Insurance Code including those managed by an institution mentioned in article L. 370-1 of the French Insurance Code for contracts mentioned in article L. 143-1 of the said code, are…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
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