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Showing 4281–4290 of 62993 articles for “Art. 4°-a”
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
Without prejudice to the principle of exclusivity provided for in Article L. 1251-2, periods spent by temporary employees on the following are treated as assignments: 1° To training courses, skills as…
For the purposes of applying the provisions of 1° of Article L. 6322-63, the minimum length of time temporary employees must have been with the temporary employment undertaking is determined by adding…
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