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Showing 61–70 of 4816 articles for “Art. 150-0 B quinquies”
…orities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 13…
…n of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
…ned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up by…
…ement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members ma…
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
…the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction…
A decision ordering or modifying an investigative measure is not subject to opposition; it may be appealed or appealed to the Supreme Court independently of the judgment on the merits only in the case…
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