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Showing 31–40 of 4204 articles for “Art. 199 undecies B”
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
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…
…214-61 of the same code calculates the total sum to which the income received and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
The officials responsible for implementing the Convention on International Trade in Endangered Species of Wild Fauna and Flora, signed in Washington on 3 March 1973, and the European Union regulations…
A decree of the Conseil d'Etat shall determine the conditions of application of this chapter.
I.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures:1° For taxpayers liable for value added tax subject to the normal actual…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
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