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Showing 141–150 of 836 articles for “Art. 732 ter”
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
…of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the app…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
…the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains and…
…tax authorities relating to transactions carried out by sellers and service providers through its intermediary. II -The declaration provided for in I shall include the following information: 1° The id…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
…hare savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital losses charged in the year preceding that in respect of…
…deductible.To the extent of the costs borne directly by the company, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is ca…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…
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