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Showing 1–10 of 46306 articles for “Art. 2 terdecies D”
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
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1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…
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