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Showing 61–70 of 61594 articles for “Art. VI ter A”
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
Sont exemchis de la retenue à la source prévue au 2 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 di…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
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