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Showing 1831–1840 of 1884 articles for “Art. 41 ZZ ter”
…nth following the start of activity in the employment area. Taxpayers who set up a business on or after 1 January 2014 benefit from the exemption referred to in the first sentence in respect of profit…
…n under Book VI of the French Commercial Code, creditors holding a preferential right, pledge, collateral security or mortgage contribute to the distribution in proportion to their admitted claims: 1°…
…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…
…ricultural or liberal activity of a partnership subject to income tax mentioned in articles 8 and 8 ter in which the persons mentioned in the first paragraph of I of this article carry out their main…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - The tax potential of public establishments for inter-communal cooperation with their own tax status is determined by adding together the following amounts:1° The product determined by applying th…
…34 may be reduced. These instruments may also be converted into equity securities mentioned in Chapter II of Title I of Book II or into other forms of ownership. This reduction and conversion take pl…
…rticle A. 743-8 give rise to the collection of the following fees:The services relating to the register of beneficial owners give rise to the collection of a fixed fee in accordance with the table bel…
…hout prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or greater t…
…transaction takes place during the tax year.II. - 1. The amount of value added is the subject, no later than the second working day following 1st May of the year following that in respect of which the…
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