Article 1638-00 bis
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
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Showing 31–40 of 2619 articles for “Art. 163 bis G”
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
…t from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the…
…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…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
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…
…the income mentioned in article 204 C is made up of the amount of profits or income taxed on the progressive income tax scale in the last year for which the tax was established on the date of the paym…
…n with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their share of property tax on built properties, the parts of a hydroelectri…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
…is chosen by the president of the administrative court of appeal.When assessments based on the same grounds are notified to companies that are members of a group within the meaning of article 223 A or…
…horities and various establishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the…
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