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Showing 231–240 of 60226 articles for “Art. 404 A/B”
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
Pending the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brok…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…
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