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Showing 441–450 of 2856 articles for “Art. 200 quater C”
The financing bodies referred to in 2°c of A of article R. 332-2 of the Insurance Code are financing bodies within the meaning of article L. 214-166-2 of this Code.
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
Tax revenue for the investment section includes:1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code;2° The amount of contributi…
The amount of the direct allocation is set by applying the following flat-rate amounts to admissions made between 14 July 2021 and 28 September 2021:- 0.75 € per entry for the fraction of entries less…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
The amount of turnover referred to in III of Article L. 812-2 is defined in accordance with the provisions of the sixth paragraph of Article D. 123-200. It is assessed on the closing date of the last…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
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