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Showing 81–90 of 36289 articles for “Art. L 169”
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be ca…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
A failure to comply with the obligations mentioned in 1° of article R. 123-168. The same penalty applies if a company carrying out the activity of domiciliation agent fails to ensure that the person d…
…he Paris examining magistrate that the acts referred to him do not constitute one of the offences falling within the scope of Article 706-167 and do not fall within its jurisdiction in any other respe…
Articles R. 214-163, R. 214-164, R. 214-165, R. 214-166, R. 214-168, R. 214-169, R. 214-170 and R. 214-175 are applicable to groupements forestiers d'investissement, subject to the following adaptatio…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
The provisions of Chapter III of Title III of Book III of this Part are applicable in the French Southern and Antarctic Territories subject to the following adaptations: 1° In Articles R. 1333-12, R.…
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