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Showing 31–40 of 67537 articles for “Art. 38 quinquies 1-a”
The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admissi…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
…icle 1730 or, as regards business property tax and additional taxes, the provisions of article 1679 quinquies.III. - If a monthly direct debit as provided for in 3 of article 1663 B is not made, the t…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
…that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send t…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
…f 119 bis when they are paid 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, or subject to this sam…
After deliberation by the municipality or the public establishment for intercommunal cooperation with its own tax system, taken under the conditions provided for in I of Article 1639 A bis, the basis…
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