Article 156
…d.The provisions of the first paragraph apply for the determination of taxable income in respect of 1996 and subsequent years to deficits realised by members of co-ownerships mentioned in Article 8 qu…
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Showing 221–230 of 242 articles for “Art. 199 terdecies-OA”
…d.The provisions of the first paragraph apply for the determination of taxable income in respect of 1996 and subsequent years to deficits realised by members of co-ownerships mentioned in Article 8 qu…
…198 Letters convening the parties to the rental inventory of fixtures (law of 6 July 1989) 14.90 € 199 Request for direct payment 34.05 € 200 Request for direct payment in the absence of agreement be…
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…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
…xable income when they are borne by the State as a result of the tax reduction mentioned in article 199 quater B ;5° Expenses incurred with a view to obtaining a diploma or professional qualification…
…orporation tax, the tax credit may, subject to the provisions of the last paragraph of I of Article 199 ter B, be used by the members in proportion to their rights in these companies or groupings.The…
…The tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds…
…avings premium earned during the first twelve years of the plan or, for plans opened before 1 April 1992, until their maturity date.For home savings plans opened until 31 December 2017, this exemption…
…re applicable, the tax reductions effectively obtained under the conditions provided for in article 199 terdecies-0 A, or, in the event of acquisition free of charge, their value used to determine the…
…re the waste was previously received and which :a) either has not been in operation since 1 January 1999 ;b) Or has been the subject of an authorisation for the storage of waste, but is no longer in o…
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