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Showing 141–150 of 61439 articles for “Art. R. 3304-22 · C. mon. fin. Art. L. 224-4”
…y rate are reduced under the conditions provided for in b and c of 1° of III of Article 1609 nonies C. 2. The III of article 1638 quater is applicable in the event of incorporation of a commune or par…
…60% of the product of the component of the flat-rate tax on network companies collected by the latter. They also collect 20% of the total product of the same component;d) Electric transformers, provid…
…ding Regulations (EU) No 1024/2012 and (EU) No 167/2013 and amending and repealing Directive 97/68/EC. 4° A sum equal to 20% of the original value, excluding financial costs, of goods intended to supp…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
…t, prospecting for new markets, ecological and energy transition and rebuilding their working capital. In its annual accounts, the company shall track the use of the tax credit in accordance with the…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
…evenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
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