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Showing 3521–3530 of 3660 articles for “Art. 23 mars 2023”
…d financial holding companies are also subject to Articles L. 571-4, L. 612-20 to L. 612-21, L. 612-23-1, L. 612-24 to L. 612-27, L. 612-31 to L. 612-35, L. 612-39, L. 612-40, L. 613-24 as well as to…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
I.-For the application of the second paragraph of Article L. 232-25, the categories of legal persons who finance or invest, directly or indirectly, in companies, or provide services for the benefit of…
…nomous public health institutions (EPS) and public social and medico-social institutions (EPSMS) >. 23. Staff costs of owners' associations . Heading 3. Expenses relating to the exercise of elective o…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
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…
…as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 December 2023.2° The benefit of the tax advantage provided for in 1° of this I is subject to compliance, by t…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
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…n institution for occupational retirement provision mentioned in article 8 of order no. 2006-344 of 23 March 2006 relating to supplementary occupational retirement provision; 4° Commercial companies;…
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