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Showing 221–230 of 34815 articles for “Art. 3°-b”
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
I. - Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France t…
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
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