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Showing 71–80 of 34079 articles for “Art. 3-3° c”
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
To practise the sporting activities mentioned in articles A. 322-42 and A. 322-64, the operator of an establishment that organises one of these activities must ask the participant to either: 1° To att…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
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