French General Tax CodeIn force
1°: Study and research organisations
Article 93 ter
The provisions of article 39 quinquies C are applicable to study and research organisations.
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Showing 181–190 of 60176 articles for “Art. 182 A ter”
The provisions of article 39 quinquies C are applicable to study and research organisations.
The Autorité Nationale des Jeux and the Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respe…
Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transfer…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
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