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Showing 451–460 of 25314 articles for “Art. 4° bis”
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…ception of the portion of these payments corresponding to the additional guarantees provided for in 4° to 6° of Article L. 142-3 of the Insurance Code. The contributions mentioned in the first two par…
…including the intellectual property rights, may not be attributed in their entirety to the company; 4° It stipulates that the expenditure invoiced by the research organisations in respect of the resea…
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…
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…
…ted in communes classified by the order referred to in IV of Article 199 novovicies of this code; > 4° The properties meet the conditions of the building permit application. 4° The homes meet the loca…
…15 September and 15 December of each year.The organisations mentioned in the first paragraph of 1 bis of Article 206 and whose turnover for the last financial year is less than €84,000, as well as l…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
I. - 1. - The persons referred to in 1° to 4° of A of I of Article L. 612-2 of the Monetary and Financial Code, subject to supervision by the Autorité de contrôle prudentiel et de résolution for compl…
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