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Showing 21–30 of 67537 articles for “Art. 38 quinquies 1-a”
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
I. - 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which th…
…VII. - When the conditions required to benefit from one of the exemptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 E bis or 1383 I and the allowance provided for in this article are m…
…s, taxes, duties and other measures and which is not non-cooperative within the meaning of Article 238-0 A or, for the withholding taxes provided for in Article 119 bis, in a State which is not a memb…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
Industrial equipment, as well as the products required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydro…
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