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Showing 1851–1860 of 2239 articles for “Art. 242 bis”
…erising an activity carried out by a person engaged in such transactions on a professional basis;1° bis Proceeds from the purchase, sale and exchange of digital assets carried out under conditions ana…
…the agricultural credit banks mentioned in article L. 512-21 of the Monetary and Financial Code; 3° bis (Repealed)4° To interest, agios, remuneration for securities lending carried out under the condi…
…in, Haut-Rhin and Moselle and not subject to corporation tax under the conditions provided for in 1 bis of article 206 of the general tax code, the court shall assess the existence of mismanagement wi…
…testations he has issued.(1) Annex III, art. 65 A.(2) Annex II, art. 267 ter.(3) Annex II, art. 267 bis-7.
…ties made between companies in the same group, within the meaning of article 223 A or article 223 A bis, is exempt from tax.The chargeable event and the tax liability occur at the time of issue, by th…
…the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on secon…
…wn tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A bis, exempt from business property tax establishments carrying out retail sales of new books that ha…
…recorded at national level.Subject to the provisions of the first paragraph of V of Article 1379-0 bis, the tax provided for in the first paragraph is collected for the benefit of the municipalities.…
…x authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from business property tax for a period of seven years businesses existing on 1 January…
…of the different parts of the premises, as well as its location, size, condition and equipment. II bis. - In Mayotte, the rental value determined pursuant to II is reduced by 60%. III. - 1. For the a…
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