Article 220 B
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…
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Showing 501–510 of 1059 articles for “Art. 761 & 750 ter”
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…
A fine of €3,750 shall be imposed for opening a café, cabaret or on-trade drinks outlet selling alcohol: 1° Without making the declaration provided for in article L. 3332-3 at least fifteen days in ad…
…Failure to comply with the closure order is punishable by two months' imprisonment and a fine of €3,750.
Subject to the adaptations provided for in this chapter, the following provisions shall apply to Saint-Martin in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless otherwise…
Subject to the adaptations provided for in this chapter, the following provisions are applicable to Saint-Barthélemy in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless ot…
…sation procedure provided for in this book is punishable by one year's imprisonment and a fine of 3,750 euros. Any transfer of the employment contract of an employee referred to in the first paragraph…
…ventures and members of the non-trading companies mentioned in 1° of article 8 and in the article 8 ter (1) whose names and addresses have been provided to the administration, where these companies ha…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
…their outbuildings, such as garages, pleasure gardens, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quin…
…mpanies whose shares are admitted to trading on a regulated market, shareholders who have been registered for at least two years and who together hold at least 5% of the voting rights may form associa…
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