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Showing 781–790 of 2313 articles for “Art. 4 and CGI Art. 111”
…sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions through it…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ssion, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
…by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they have built or had…
…vided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y may only be exercised by companies listed in a public regi…
…or inter-municipal cooperation or a public establishment or association mentioned in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchang…
…(sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securiti…
…ss they provide proof that the transactions to which these profits correspond mainly have a purpose and effect other than enabling them to be located in an uncooperative State or territory.This levy i…
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