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Showing 461–470 of 2273 articles for “Art. 238 bis K”
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…year in which the default occurred. In this situation, the financial securities are deemed to be taken from those of the same nature acquired or subscribed to on the most recent date prior to the def…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
…459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrators, accomplices and those who participated as interested parties within the mea…
…001, resigned their status as participating members by exercising their statutory options to buy back under the conditions then in force. However, the amount is divided by the number of years for whic…
…lication of this II.III. - The companies mentioned in I are not liable for tax in respect of the market-making activities mentioned in 3° of II of article 235 ter ZD.IV. - Whenever the rate of cancell…
…ion by the Autorité de contrôle prudentiel et de résolution for compliance with the coverage and risk-spreading ratios or the adequate level of own funds provided for in I of Article L. 511-41 and art…
…tion or the conversion of premises used for purposes other than living accommodation through the work referred to in 2° of 2 of I of Article 257. A.-Application of Article 257 of the French Code of Ci…
…in the case of businesses whose main business is selling goods, objects, supplies and food to be taken away or consumed on the premises, or providing accommodation, or €61,000 excluding tax in the ca…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
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