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Showing 1361–1370 of 67537 articles for “Art. 38 quinquies 1-a”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
…ealised by persons domiciled in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor prov…
…ons domiciled or established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor prov…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…
The administrations, establishments, bodies or persons referred to in the first paragraph of
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
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…
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