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Showing 1321–1330 of 5222 articles for “Art. 1394 B bis”
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
…ties classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentag…
…and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary and Financial Code by a rea…
Subject to the provisions of Article R. 614-37, Chapter Va of Title III of Book III is applicable to the detention by the customs administration of goods likely to infringe patents for invention, as p…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
…ticle 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table…
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
…taxes mentioned in 1° to 4° of I of article 1379 of this code in place of all or part of the contribution of the associated communes. The distribution of these charges is carried out in accordance wi…
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