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Showing 251–260 of 20207 articles for “Art. 5-b quinquies”
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
Statement of change of residence expenses Items that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surna…
Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
…alue added taken into account is that produced during the period referred to in I of l'article 1586 quinquies. If no business is sold or discontinued during the tax year, the amount of value added ref…
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