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Showing 11–20 of 64181 articles for “Art. II-1° ter”
…A. For the application of the provisions of article 150 U, the amount of the net capital gain is determined at the time the lease is signed on the basis of the value of the property at that date; the…
…oup in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculation…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
…de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1°…
…holder's seventieth birthday and 1 January of the year of the declaration, where this amount is greater than or equal to €7,500;2° For other contracts, regardless of when they were taken out, the cumu…
The fine of €100 to €750 provided for in I of Article 1791 is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €50…
…pealed)2° For infringements of the rules relating to the obligation and procedures for keeping registers: a fine of €15 per omission or inaccuracy or a penalty of between one and three times, dependin…
…rd party. The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of: 1° receiving the supporting documents filed and presented by the t…
…heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equa…
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