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Showing 551–560 of 25519 articles for “Art. IV bis”
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
…cle 1729 or article 1729-0 A, any natural or legal person who, in the exercise of a professional activity providing legal, financial or accounting advice or holding property or funds on behalf of a th…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…que mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 b…
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…L. 224-13 or article L. 224-28 of the same code or into a French sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of said code by the persons mention…
…concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition given by European Commission Communication No. 2014/ C 198/01 on the framework for State aid for rese…
…institute proceedings, the rapporteur shall investigate the case by taking all necessary investigative measures, including obtaining from the prosecuting authority and, where appropriate, from the ap…
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