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Showing 251–260 of 574 articles for “Art. 776 quater”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…ncludes:1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code;2° The amount of contributions to public facilities expenditure men…
…ets or rights have been transferred to the trust assets under the conditions set out in article 238 quater N, from the date of acquisition of the assets or rights by the settlor;2° In the event of a t…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
…Repealed);2° The proceeds of the regional share of the development tax provided for in Article 1635 quater A of the General Tax Code charged to the investment section.
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
…ions by the national accreditation body mentioned in article 137 of the aforementioned law no. 2008-776 of 4 August 2008 , or any equivalent European body that is a signatory to the multilateral agree…
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