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Showing 371–380 of 475 articles for “Art. 150 UA”
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…
…agraph of Article R. 1333-147;9° Not complying with the provisions of articles R. 1333-148, R. 1333-150 and R. 1333-151; 10° Not complying with the prohibitions mentioned in I of article R. 1333-153;…
…awing up the economic, social and environmental report and assisting the debtor in preparing a safeguard or recovery plan (number 2 of table 4-1), is set as follows: 1° Where the debtor's balance shee…
…he competent bodies, shall be reduced, for the purposes of calculating income tax, by a deduction equal to 40% of the gross amount received ;3° The provisions of 2° do not apply:a. To income from shar…
…d benefits in kind, over the expenditure incurred in acquiring and maintaining the income.2. The annual net overall income used as a basis for income tax is determined by totalling the net profits or…
…1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 q…
…al in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration o…
…from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to the tax department with which they fil…
…rticle 242 ter, the identity and address of the beneficiaries and details of the amount taxable pursuant to articles 36 to 60 and du 2 du II de l'article 239 nonies. 2. For the application of the prov…
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
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