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Showing 861–870 of 3278 articles for “Art. 35 bis”
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
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…
In order to establish the offences referred to in articles 414, 414-2, 415 and 459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrato…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
…are not liable for tax in respect of the market-making activities mentioned in 3° of II of article 235 ter ZD.IV. - Whenever the rate of cancellation or modification of orders relating to high-frequen…
I. - 1. - The persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compl…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
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