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Showing 301–310 of 46860 articles for “Art. 80 bis II”
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
I.-Without 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 gre…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…r private, general interest, not-for-profit higher education or artistic education establishments;c bis) Consular higher education establishments mentioned in l'article L. 711-17 of the Commercial Cod…
…the meaning of article 120, except for the part that exceeds the taxable income referred to in 3.4 bis. 1 shall not apply where the legal entity is established or incorporated in a Member State of th…
…the tax relating to income from the penultimate year was settled. However, for taxpayers covered by II of Article 204 H, this advance payment is equal to 60% of the difference between, on the one hand…
…no financial year ends during the year, the payment is made no later than 15 May. (1).(1) See Annex II, art. 379.
…view to the sale of a good, the supply of a service or the exchange or sharing of a good or service.II.-.Where there are grounds for presuming that a taxable person, regardless of his place of establi…
…tive 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, unless they provide proof that the transactions to which these prof…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
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