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Showing 431–440 of 2166 articles for “Art. 239 bis AB”
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
…with the conditions set out in article L. 121-1 of the same code. This tax reduction is also applicable, after a reasoned opinion from the commission provided for in the aforementioned article L. 111…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…Insurance Code for contracts mentioned in article L. 143-1 of the said code, are deductible from taxable professional income. Unless the option provided for in the second paragraph of article L. 224-2…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…or tax purposes in the transferor's accounts. The profit or loss is included in the transferor's taxable income for the financial year in which the default occurred. In this situation, the financial s…
…e each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax on this income, determined under the conditions provided for in article 204 F, o…
In order to establish the offences referred to in articles 414, 414-2, 415 and 459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrato…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
…econd. Constitutes an automated processing device, within the meaning of this article, any system enabling transactions in financial instruments in which a computer algorithm automatically determines…
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