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Showing 571–580 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…taxpayer to conceal his identity by the provision of a fictitious identity or a nominee or by the interposition of a natural or legal person or any comparable body, trust or institution established ab…
…second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied f…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
When the request is submitted on the portal, the request form is completed online and the mandatory attachments mentioned in article R. 2333-120-31 are downloaded in the order shown on the form. The o…
…year, before 1 February, the chairman of the commission shall submit an activity report to the Minister of Justice. The Chairman of the Commission shall attach to this report any useful observations o…
…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…
…tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established…
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