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Showing 41–50 of 58561 articles for “Art. VI and VI ter”
…rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths thus reserved. The declaration specifies the breakdown by r…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
…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 carried forward on a return whose elements are taken into a…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
…the same code. II.-The solidarity levy mentioned in 1° of I of this article is assessed, controlled and collected according to the same rules and under the same securities, privileges and penalties as…
I. - The subscription form drawn up with a view to marketing units in the funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
…de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1°…
…1° The business or company carries on an industrial, commercial, craft, agricultural or liberal activity, with the exception of the management of its own movable or immovable assets;2° The sale is gra…
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