Article 167 bis
…a company or when the total value of the said corporate rights, securities, securities or rights, determined under the conditions provided for in the first paragraph of 2, exceeds €800,000 on that sam…
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Showing 171–180 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…a company or when the total value of the said corporate rights, securities, securities or rights, determined under the conditions provided for in the first paragraph of 2, exceeds €800,000 on that sam…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
…202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpo…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
…the late payment, grant total or partial remission of the sums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.
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