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Showing 71–80 of 67537 articles for “Art. 38 quinquies 1-a”
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
In order to investigate and establish offences under this Code relating to tobacco, customs officials in categories A and B have access to information contained in the processing operations provided f…
The operator's obligations and responsibilities are set out in an undertaking. This commitment is guaranteed.
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
The parties or their representatives who use electronic means must send all their briefs and documents by the same means, failing which their submissions will be excluded from the debates if they are…
…environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made before…
…liefs and credits, with the exception of the transitional tax relief provided for in article 1647 C quinquies B.II. - The tax reductions resulting from the application of this article are authorised w…
…tax and, unless they are paid in an uncooperative 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, from the withholding t…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
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