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Showing 111–120 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…f 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 on the basis of which this…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
The provisions of
The provisions of
…e fine is not applicable, in the case of a first offence committed during the current calendar year and the three previous years, when the person concerned has remedied his omission, either spontaneou…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
…significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liabilities and charges. II.-The transactions modifying the structure of the balance sheet mentioned in article…
…recorded in the income accounts, increased by the amounts shown in the expense mitigation accounts and reduced by the amounts recorded in the accounts showing the mitigation of income, the provision…
…nts made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% f…
…he takeover referred to in the first paragraph give the purchaser at least 25% of the voting rights and rights in the corporate profits of the company taken over. For the assessment of this percentage…
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