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Showing 2401–2410 of 4006 articles for “Art. 1649 bis C”
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…
…the State with managing and issuing, under its supervision, on its behalf and in its name, the public guarantees for foreign trade provided for in Article L. 432-1.These guarantees may be granted:1° :…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
The purpose of the Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) Policy Board is : 1° To ensure better coordination between government departments and supervisory authoritie…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
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