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Showing 411–420 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…the company has assumed the costs during that financial year.These same taxpayers are obliged to enter in their accounts, in an explicit form, the nature and value of benefits in kind granted to thei…
…6 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, before taking into account capita…
…s the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job training are exempt from income tax up to the annual amount of the…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…ries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried emplo…
…he points of fact and in the absence of fault on the part of the declarant or his principal, the latter shall only be liable for payment of the duties and taxes compromised or evaded.
…ansport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy and Finance, after consultation with the other ministers concerned.
…s established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were imported. Tax refunds are subject to : - either re-expor…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
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