Article 54 septies
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
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Showing 691–700 of 69108 articles for “Art. s. L 611-3 and L 611-4 to L 611-15”
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
Prior to exercising his activity, the specialised assistant shall take an oath in these terms before the court of appeal referred to in the first paragraph of Article R. 50 quater: "I swear to maintai…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
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For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
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