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Showing 61–70 of 57146 articles for “Art. 617 s. and Art. 625”
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…lacement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the condition…
…n III of this article incurred with a view to supporting the creation of musical works, controlling and administering published musical works, ensuring the publication, exploitation and commercial dis…
…en the properties mentioned in the first paragraph of this I are transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the p…
…ies for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that…
…ition of a depreciable fixed asset, these grants are added back to taxable profits at the same time and at the same rate as that at which the fixed asset in question is depreciated. This rate is deter…
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