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Showing 461–470 of 574 articles for “Art. 776 quater”
…articular to teletransmit to the tax authorities, in accordance with the provisions of article 1649 quater B ter, the annual income tax returns of its customers who have given their agreement to this…
I.- For the application of the provisions of II of Article L. 561-5, an occasional customer is any person who approaches one of the persons mentioned in Article L. 561-2 for the sole purpose of prepar…
…a (Repealed)1°b (Repealed as from the entry into force of the loi n° 2002-73 du 17 janvier 2002).1° quater Contributions or premiums paid to compulsory and collective supplementary provident schemes,…
…lared path-kilometre, which may not exceed €10,000.VI. - The offences referred to in Article 1649 A quater are subject to a fine of €1,000 per undeclared transformer, which may not exceed €10,000.VI b…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax d…
…plies to the settlor's share of profits determined under the conditions provided for in article 238 quater F corresponding to the net income from equity securities qualifying for the aforementioned pa…
…in the second paragraph;c. to the non-trading companies mentioned in articles 238 ter, 239 ter, 239 quater A and 239 septies.2. (Obsolete provision).3. Partnerships which opted before 1st January 1981…
…ed in 9° bis to 9° ter and 9° sexies of article R. 332-2 ; 3° 1% for the securities mentioned in 2° quater, 6°, 7°, 7° bis, 7° ter, 7° quinquies, 9 quinquies, 12 bis and 12° ter of article R. 332-2 an…
…ricultural profits and non-commercial profits as well as the income mentioned in 1 bis, 1 ter and 1 quater of article 93 when they are taxed according to the rules laid down for salaries and wages, th…
…e discovery of a concealed activity or, as regards the development tax provided for in Article 1635 quater A, in the event of construction or development without authorisation.2. For the declarations…
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