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Showing 191–200 of 60176 articles for “Art. 182 A ter”
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…
I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but sati…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
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