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Showing 961–970 of 9058 articles for “Art. CE 24-11-2017 n° 396209”
…of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the first two paragraphs of Article L.…
…evenue comes from activities mentioned in Article 63 under the organic production method in accordance with the rules laid down in Regulation (EU) 2018/848 of the European Parliament and of the Counci…
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
…expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rates is increased to 50% for research expenditure incur…
…of plans or models or prototypes or tests or manual development specific to the work;b) A work produced in one copy or in a small series that does not appear identically in the company's previous achi…
…rking capital. In its annual accounts, the company shall track the use of the tax credit in accordance with the objectives mentioned in the first sentence. Information relating to the use of the tax c…
…eration of transferable securities or corporate rights made by persons who are not domiciled in France for tax purposes within the meaning of Article 4 B, or whose registered office is located outside…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
…sing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété, socié…
…ompany are passed back to the lessee company in the form of a reduction in the rent and the sale price of the property. 2. The tax reduction does not apply to investments relating to: 1° The acquisiti…
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