Article 238 quater D
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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Showing 2631–2640 of 5457 articles for “Art. Dir. 93/13/EEC”
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
I.-The tax provided for in article 299 is based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax be…
Infringements are punishable by a tax fine of €100 to €750, a penalty of between one and five times the value of the wine products to which the fraud relates, and confiscation of these products: - to…
Electronic communication of the procedural documents provided for in Article D. 814-58-3 that must be sent by registered letter with acknowledgement of receipt shall be made by electronic registered l…
The resources allocated to the special section mentioned in article R. 6332-93 are intended : 1° To finance the training costs of the training initiatives mentioned in article L. 6323-16 organised as…
An undertaking for collective real estate investment may not hold more than 20% of the same category of financial instruments mentioned in 4°, 6° and 7° of the I of article L. 214-36 and in article R.…
Any establishment mentioned in article D. 3335-16 which opens a public house without the mayor's authorisation or without complying with the conditions set by the temporary dispensation is subject to…
The wills of servicemen, State sailors and persons employed in the aftermath of armies may be received in the cases and conditions provided for in Article 93 either by a senior officer in the presence…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
The public undertakings defined in II ofArticle 1 of Order no. 2004-503 of 7 June 2004 transposing Directive 80/723/EEC on the transparency of financial relations between Member States and the contrac…
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