Article 211 bis
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
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Showing 171–180 of 2619 articles for “Art. 163 bis G”
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
…that it has acquired or subscribed to outside this account, subject to compliance with the following conditions: 1° The company issuing these units or shares meets the conditions mentioned in 2° of B…
…have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid in…
…ndustry (1), stills that were used for the production of raw spirits and, in particular, those belonging either to raw distillers who can no longer use the equipment they own, or to users of mobile eq…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
…payers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respect of unrea…
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
…cially reasoned decision, decide not to order that the sentence be displayed and disseminated, taking into account the circumstances of the offence and the personality of the offender.
…inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the wa…
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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