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Showing 311–320 of 57415 articles for “Art. s. 150 U and 200 B”
I. - All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fin…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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