Article 416 bis A
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
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Showing 311–320 of 2144 articles for “Art. 810 bis”
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…
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