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Showing 1031–1040 of 46860 articles for “Art. 80 bis II bis”
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
…agraph is not applied.In the event that the provisions of the seventh paragraph of I of Article 238 bis-0 I are applied, the amount of duties evaded shall be subject to the increase provided for in th…
Chapter Va of Title III of Book III shall apply to the detention by the customs administration of goods likely to infringe designs, as provided for in Chapter Ia of Title II of Book V. .
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
…n articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0 bis and Article 278 bis relating to products delivered in…
…goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject to the rate laid down for the supply of goods…
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
…e, entail the application of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights within the meaning of the article L. 64 du livre des procédures f…
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