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Showing 101–110 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
…a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipula…
…ir request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This rebate is paid by the Treasury in respect of…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
…e tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed and the debt representing the obligation to return these securities are recorded separately on the b…
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
…toms service may carry out the necessary controls in order to: a) prevent infringements of the laws and regulations that the customs administration is responsible for enforcing in the customs territor…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
…ty-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged tax regime, the profits or positive income of this legal entity are deem…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
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