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Showing 291–300 of 1917 articles for “Art. 238 septies E”
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
The Mayotte council for culture, education and the environment comprises twenty-two members, including:1° Seven representatives of bodies involved in cultural life;2° Seven representatives of bodies i…
Work performed during the Solidarity Day, up to a maximum of seven hours, does not give rise to remuneration: 1° For employees paid on a monthly basis, within this seven-hour limit ; 2° For employees…
I. - The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, takin…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
Authorisation may only be granted if the holder has a vascular neurology intensive care unit, as referred to in article R. 6123-34-1, on site twenty-four hours a day, seven days a week, and an intensi…
Failure to comply with the obligations mentioned in Article 242 septies will result in the payment of a fine of up to €50,000.The fine is not applicable, in the case of a first offence committed durin…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
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