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Showing 221–230 of 52259 articles for “Art. 1 quater”
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
…and knowledge dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition given by European…
…ocated in France.This royalty does not apply to hydrocarbons extracted from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…ght-hand column of the same table:Applicable articlesIn the wording resulting from the decreeR. 562-1n° 2021-387 of 2 April 2021R. 562-2No. 2018-264 of 9 April 2018R. 562-3n° 2021-387 of 2 April 2021R…
…ocated in France.This royalty does not apply to hydrocarbons extracted from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
1. Once customs formalities have been completed, goods intended for export by sea or air must be placed on board ships or aircraft immediately. 2. Goods which are to be exported by land must be taken…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
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