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Showing 131–140 of 836 articles for “Art. 732 ter”
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
…or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
…on is taken into account, for the purposes of the tax reduction, within the limit of the fraction determined by taking into account: In the numerator, the amount of the payments made by the taxpayer i…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
…ary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the conditions provided for in article 32…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
…s or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address of shareholders or unit holders who have benefited from t…
…du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules…
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