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Showing 291–300 of 1294 articles for “Art. 796-0 ter”
…apprenticeship tax when the monthly remuneration due by these employers, as taken into account to determine the basis of assessment for contributions defined in the article L. 242-1 of the Social Secu…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
…et out in the last paragraph of II of Article 1649 AG. The amount of the fine applied to a single intermediary or taxpayer concerned may not exceed €100,000 per calendar year.
…gation to pay the duties from which the transfer has been exempted. The duties, plus late payment interest as provided for in article 1727, must be paid in the month following, as the case may be, the…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
…t years;3° a. it has carried out research expenditure, as defined in a to g of II of Article 244 quater B and in 1 of A of II of Article 244 quater B bis, representing at least 15% of the expenses, ex…
…r each beneficiary, information relating to the net amount taxable for income tax on this income, determined under the conditions provided for in article 204 F, on a date set by order of the minister…
…ditions.A. - The company or fund referred to in I belongs to the "money market" class or the "short-term money market" class. This classification is evidenced by the documents referred to in articles…
…mes the aforementioned annual amount. Income exempt pursuant to articles 44 sexies to 44 nonies, 44 terdecies, 44 quindecies to 44 septdecies as well as the allowances provided for in articles 44 quat…
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