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Showing 861–870 of 2273 articles for “Art. 238 bis K”
…to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a fine equa…
…for in a to j of II of article 244 quater B or the expenses mentioned in I of article 244 quater B bis, the committee includes an agent belonging to one of the category A bodies of the ministry respo…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
The late payment interest provided for in
…at is a member of the group, the share of profit for which the settlor is taxed pursuant to article 238 quater F is determined by applying the rules set out in articles 223 B, 223 D and 223 F, as if t…
…where appropriate subject to a penalty payment, under the conditions provided for in l'article L. 238-3.
…eam, turnover and number of full-time equivalent jobs, a description of the impact of the crisis linked to the covid-19 epidemic and in particular the cash flow difficulties hampering its investments;…
…ion or an intangible asset which satisfies the conditions mentioned in 1°, 2° or 4° of I of Article 238. By way of derogation from the first paragraph of I of article 39 quindecies, the rate applicabl…
…of the following items, it must show the amount of the total services provided, the cumulative breakdown of previous invoices and the breakdown of the advance payment: b) The amount exclusive of VAT…
…nance, as well as the detailed statement of expenditure mentioned in the third paragraph of Article 238 A and deducted for the purposes of determining their tax. (1) For the information that this stat…
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