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Showing 9891–9900 of 45498 articles for “Art. AN 23-2-2016 n° 78192”
Authorised officers may exercise the powers they hold under the provisions of this book and implement the measures provided for in Chapter I of Title II throughout the national territory.
Violation of the prohibitions set out in article L. 431-4 is punishable by two years' imprisonment and a fine of 300,000 euros.
The provisions of this Title shall not apply to antiques and second-hand products requiring repair or refurbishment prior to use where the supplier informs the person to whom he supplies the product o…
…cle 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respect of the five years following the year…
…flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
…article 204 C in respect of the current year, it may request to no longer pay the portion of the advance payment corresponding to the profits or income in this category. This request is taken into acc…
…ated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions of articles 204 H and 204 I. The levy may be mod…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
…en put in place to obtain, as a principal objective or as one of the principal objectives, a tax advantage which runs counter to the object or purpose of the applicable tax law, are not genuine having…
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