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Showing 361–370 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
…ral credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which they are affiliated.
…rred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the c…
…ed for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disasters. This levy is paid by insurance companies. II. II - The rate of this levy is set at 12%. The le…
…aeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l'…
…eet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of cor…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
…A, the administration may report this person to the operator of the online platform, so that the latter can take measures to enable this person to regularise his situation.The online platform operator…
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