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Showing 1331–1340 of 5222 articles for “Art. 1394 B bis”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
…1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation foncière des entreprises) and its additional taxes as well as the…
The sub-envelope of the national equalisation grant mentioned in 1° of II of article L. 2334-23-1 accruing to the municipalities of each overseas department is distributed among them half in proportio…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
The provisions of article D. 45-2-1 bis are applicable before the police court.
…Code and parity certificates mentioned in article L. 931-15-1 of the French Social Security Code ; b) Shares in limited liability companies or companies with equivalent status and shares in companies…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
…ds are open to anyone receiving personalised social or vocational support, provided they are prescribed by one of the following organisations: 1° The institution mentioned in article L. 5312-1 ; 2° Th…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
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