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Showing 1311–1320 of 3912 articles for “Art. Aut. conc. n° 19-DCC-94”
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. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
Each year, the départements draw up a statement showing all the allowances of any kind, denominated in euros, received by the elected representatives sitting on the departmental council, in respect of…
Each year, the regions shall draw up a statement showing all allowances of any kind, denominated in euros, received by the elected members sitting on the regional council, in respect of any mandate an…
The committee referred to in I of Article 28-3 shall comprise: 1° The public prosecutor at the Court of Cassation or his delegate chosen by him from among the first advocates general or advocates gene…
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