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Showing 231–240 of 5077 articles for “Art. 150-0 B ter”
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
…is set at €2,000 to €10,000 in the case of illicit manufacture, possession, sale or transport of tobacco. This fine is set at €100,000 to €500,000 when these acts are committed as part of an organise…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
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