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Showing 9851–9860 of 18228 articles for “Art. 5° ter”
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
In the context of the controls and investigations provided for in this Code, with the exception of those provided for in Article 64, documents, records or information used by customs officers and duly…
…ovisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court d…
…at the time of expiry of the periods to which these statements of account or collections relate ;a ter) For supplies of goods, services and intra-Community acquisitions deemed to have been made pursu…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
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…
…mpanies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by th…
Distributions of profits made by companies that have entered into an agreement with the Minister of the Economy and Finance in accordance with the provisions of l'ordonnance n° 59-248 du 4 février 195…
…shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign States or the central banks of these States, are exempt…
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…
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