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Showing 301–310 of 798 articles for “Art. 1407 ter”
…fleets of local authorities and their groupings under the conditions mentioned in 3 of Article 265 ter or for fuelling professional fishing vessels, as well as this use, are authorised from 1 January…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
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…o the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the ex…
Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.
…ners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determined under the conditions set out in article 60, second paragraph, and in accord…
…o file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on…
…gulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, in particular those provided for…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
…icle 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properti…
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