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Showing 951–960 of 4006 articles for “Art. 1649 bis C”
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
The commercial guarantee shall be provided to the consumer in a legible and comprehensible manner on any durable medium, and at the latest at the time of delivery of the goods. It specifies the conten…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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