Article 239 octies
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
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Showing 621–630 of 34794 articles for “Art. III bis”
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
…es or a fonds professionnel de capital investissement which meets the conditions laid down in II or III bis of article 163 quinquies B, companies may refrain from recognising the difference mentioned…
…he Council of State (2) shall lay down, as necessary, the conditions for the application of I and I bis, in particular the supporting documents to be provided by the beneficiaries of the flat-rate ref…
…of tangible movable property under a contract of sale which includes a retention of title clause.II bis. - 1° An intra-Community distance sale of goods means a supply of goods dispatched or transporte…
…taken out on the life of the same insured person are subject to an overall deduction of €30,500. II bis -(Repealed). III.-The conditions for application of this article and in particular the obligatio…
…o the next General Meeting on the implementation of the resolution.II. - The provisions of sections III and IIIa of chapter V of decree no. 67-236 of 23 March 1967, with the exception of those relatin…
…review the pricing arrangements with a view to encouraging users to make better use of the resource.III. - From 1st January 2010 and subject to the second paragraph of I, the amount of the water bill…
The stamp duty provided for in
…s mentioned in 9° of Article R. 92 corresponding to the supply of data retained pursuant to IIa and III of article L. 34-1 of the French Post and Electronic Communications Code are set by an order of…
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