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Showing 51–60 of 34079 articles for “Art. 3-3° c”
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
The travel and subsistence allowances provided for in articles R. 133 et seq are granted to persons accompanying minors aged sixteen or witnesses who are ill or infirm under the conditions specified i…
Where a witness is unable to meet the costs of his travel, he shall be issued, if he so requests and on presentation of an order made by the president of the judicial court of his place of residence,…
Witnesses detained away from their residence by the performance of their duties shall be entitled to a daily allowance calculated under the conditions laid down in
When witnesses travel, they will be awarded, on production of supporting evidence, a transport allowance calculated in accordance with the conditions laid down for travel by civil servants.
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
The provisions of Articles 1, 2 and 3, of this Title and of Titles XII and XV of this Code shall apply to the products referred to in Articles 4 and 5 of Article 38.
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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