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Showing 91–100 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…1649 AB.The amount of this increase may not be less than the amount of the fine provided for in IV bis of article 1736.II. - The application of the increase provided for in I excludes that of the inc…
…k companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions set out in articles 1519 D, 15…
…for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits derived from the operation of these ships.The option referred to in t…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
…claim becomes definitively irrecoverable within the meaning of article 272 of this code, against interest generated by loans granted under the same conditions and received during the same year or the…
…dure, on the instructions of the public prosecutor in whose jurisdiction the offence is recorded, after the latter has been informed by any means. Customs officers may physically apprehend the evidenc…
…Debt securities not giving access to capital admitted to trading on a regulated market or a multilateral trading facility that complies with the legal and regulatory provisions designed to protect in…
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