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Showing 181–190 of 1102 articles for “Art. 1594-0 G”
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
…re deducted. The result is added to the net overall income for the year of payment. The corresponding tax is equal to the additional contribution thus obtained multiplied by the number of years used t…
…cle L. 214-81 of the Monetary and Financial Code included in this fund. For each year, the fund management company referred to in article L. 214-61 of the same code calculates the total sum to which t…
…t from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of national treasures that has been refused an export certificate by the administrative…
…ompany which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparable insti…
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