French General Tax CodeIn force
B: Determination of taxable income
Article 72 B bis
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Showing 151–160 of 4737 articles for “Art. 150-0 B”
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I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
The provisions of
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C,…
…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…
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