Article 209 B
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
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Showing 501–510 of 69831 articles for “Art. I-1°-b and b bis”
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
When an installation for the production or distribution of water to the public or a spa establishment is operated without the authorisation or declaration provided for in articles L. 1321-7 or L. 1322…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
The decision appointing the compliance officer(s) or the members of the college that make up the compliance officer(s) shall specify the term of office, the procedures for referring matters to him/her…
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