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Showing 341–350 of 798 articles for “Art. 1407 ter”
The persons mentioned in Article R. 123-220 likely to be registered immediately in the national register of companies and establishments are those covered by at least one of the provisions set out bel…
The decisions of the Financial Stability Board taken pursuant to 4°, 4° bis, 4° ter and 5° of Article L. 631-2-1 are published in the Official Journal of the French Republic and on the Financial Stabi…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
…ventures and members of the non-trading companies mentioned in 1° of article 8 and in the article 8 ter (1) whose names and addresses have been provided to the administration, where these companies ha…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
…their outbuildings, such as garages, pleasure gardens, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quin…
…nt defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
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