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Showing 191–200 of 20207 articles for “Art. 5-b quinquies”
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…
I. - Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France t…
…du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the exception of…
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
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