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Showing 361–370 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
…e commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distribution companies and that qualify as specialist press…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
The specialised assistants provided for in Article 706 are appointed for a renewable term of three years. The duties of a specialist assistant are exclusive of any other remunerated professional activ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
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