French General Tax CodeIn force
Section III: Taxpayer returns
Article 175
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Showing 491–500 of 836 articles for “Art. 732 ter”
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The medium-term negotiable securities referred to in 2°b of Article R. 332-2 must meet the following conditions: a) They must be issued for at least 30 million euros ; b) They must be valued by at lea…
…the unit of account is a unit or share in an undertaking for collective investment, its main characteristics are as follows:1° Brief description: the name of the undertaking, its legal form and the n…
Exceptionally and where necessary, in order to ensure the availability of medicinal products, where a manufacturing establishment of an active substance intended for export and located in a third coun…
Excluded from the scope of this chapter are: 1° Loans granted to legal persons governed by public law; 2° Those intended, in any form whatsoever, to finance a professional activity, in particular that…
…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…
…ate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octi…
…ch he alone has effective custody" are deleted and the third paragraph is deleted; 3° In Article L. 732-7, the words: "and, where applicable, on the possibility of benefiting from assisted return" are…
…h the tax was established on the date of the payment provided for in 1 of article 1663 C.2. It is determined for each category of profit or income and for each member of the tax household under the fo…
…bject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties p…
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