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Showing 1631–1640 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…able consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
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…
…redemption of units in a real estate investment trust mentioned in article 239 nonies, subject to 6 ter of article 39 duodecies;a bis) Net gains realised from the sale or redemption of shares or right…
…close of the financial year, pre-tax sales or total gross assets shown on the balance sheet are greater than or equal to 400 million euros;2° Natural or legal persons or legal or de facto groupings of…
The deputy judicial police officers mentioned in 1° bis, 1° ter, 1° quater and 2° of Article 21 are authorised to record the identity of offenders in order to draw up official reports concerning contr…
…ions laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tender.1 bis. Those liable for value added tax and similar taxes or, where applicable, the persons who, on th…
…ance payment mentioned in 2° of 2 of article 204 A. Taxpayers must, within a period of sixty days determined as indicated below, notify the administration of the cessation and inform it of the date on…
…ioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same Article L. 96 J are liable to a fine where such software, systems…
…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…
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