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Showing 1–10 of 1876 articles for “Art. s. 202 ter”
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
…is period also applies to new businesses wishing to be taxed under the ordinary law on actual profits.
…the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regime does…
…t activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…ance payment mentioned in 2° of 2 of article 204 A. Taxpayers must, within a period of sixty days determined as indicated below, notify the administration of the cessation and inform it of the date on…
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