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Showing 1–10 of 20207 articles for “Art. 5-b quinquies”
1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close 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…
I. - A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and…
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
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…
…alance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as capital gains and losses recorded during transaction…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
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…
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…
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