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Showing 181–190 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…the loans referred to in the first paragraph are those taken out to finance the acquisition of the land and the building expenses.The dwelling must, on the day it is allocated for use as the main resi…
…d for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or grant of operating licences for software p…
As part of the fight against undeclared profit-making activities that undermine public order and public security, officers from the Directorate General of Public Finance, the Directorate General of Cu…
…authority of the Minister for Agriculture, officials of the National Establishment for Agricultural and Sea Products and officials of the Office for the Development of the Overseas Agricultural Econom…
I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…
…ount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of th…
…rnover of less than €500,000, the rate is zero;b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to:0.125% × (amount of turnover-500,000 €)/2,500,000 €;c) For comp…
…f expenses actually incurred for the contribution to the energy transition of the dwelling they own and which they allocate to their main residence.On condition that the dwelling has been completed fo…
…than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II.I bis.-.The contribution is payable by the person who makes the first d…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
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