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Showing 11–20 of 69831 articles for “Art. I-1°-b and b bis”
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…
…s of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for in the article 14…
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