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Showing 41–50 of 6535 articles for “Art. CA Rennes – 17 Dec. 2024 – no. 23/05277”
I. - The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, takin…
…hed in France pursuant to I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf of the principal the formalities and obligations relating to…
…hese contributions. This land register is also intended to serve as a means of identifying and physically determining buildings, with a view to implementing the reform of land registration carried out…
…ht results from the death of one of the spouses subject to joint taxation, the surviving spouse allocated the securities or holding their usufruct may request that the benefit of the reduction provide…
…he first and third paragraphs of the aforementioned article, the tax reduction applies to housing located in classified resorts covered by Section 2 of Chapter III of Title III of Book I of the Touris…
…taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installation of equipment, acqu…
…quipment for diesel that is not coloured and traced recorded as fixed assets. The deduction is applicable to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2020 u…
…ual to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated to an industrial activity, when these assets fall into one of the following categories: 1° Rob…
In addition to the premises provided for in Article D. 6124-177-1, the authorised site includes one or more rooms simulating a living space.
…operation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and…
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