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Showing 401–410 of 443 articles for “Art. 223”
…kes place. The first paragraph does not apply to capital gains subject to the provisions of Article 223 F. The benefit of the provisions of the first paragraph is subject to compliance with Commission…
…or 3° of the same a, are also subject, where applicable, to the contribution referred to in article 223 sexies at a rate equal to the ratio between the following two terms: 1° The numerator, made up o…
…pt where the system for professions affiliated to the compensation funds provided for in article L. 223-16 applies or where the contract is open-ended. Simplified work permits are issued and delivered…
…e the taxpayer referred to in I is a company that is a member of a tax group referred to in Article 223 A or Article 223 A bis, the exempted profit is that of that company determined in accordance wit…
…e the taxpayer referred to in I is a company that is a member of a tax group referred to in Article 223 A or Article 223 A bis, the exempted profit is that of that company determined in accordance wit…
…d to in a) of this 4° ; c) Owners or holders of a "bon de caisse", within the meaning of Article L. 223-1, or of any instrument, right or claim issued on the basis of the law of another Member State o…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…corrected to correspond to a full year and, for a parent company of a group referred to in Article 223 A or Article 223 A bis, means the sum of the turnover of each of the companies that are members…
…e employee belongs; 2° The number of the nomenclature of activity mentioned in 1° of article R. 123-223 of the Commercial Code characterising the activity of the establishment of employment as well as…
…vent of adjustments being made to the results of companies belonging to groups mentioned in article 223 A or article 223 A bis, the inadequacy of the figures declared is assessed for each company.III.…
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