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Showing 341–350 of 69883 articles for “Art. I-1°-a ter”
…ing of Article L. 211-17 of the same code, and that this security is issued by a company whose registered office is located in France and whose market capitalisation exceeds one billion euros on 1 Dec…
…on their taxable income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016.This contribution is equal to 10.7% of the corporati…
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…eed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly. The fraction mentioned in the first p…
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire,…
…rred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the company is liable for a levy corresponding to the c…
…eet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of cor…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
…rtion between his lifestyle and his income, increase the income tax assessment base to a lump sum determined by applying to this or these lifestyle items the scale below, taking into account, where ap…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
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