Article 976
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
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Showing 1911–1920 of 12557 articles for “Art. CJUE 30-9-2021 aff. 299/20”
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
I.-Subject to the adaptations provided for in II, the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the ri…
By way of derogation from 1° of article 223-4, for the selective aid for the distribution of unreleased works provided for in article 221-24 allocated for a given work from the entry into force of del…
By way of derogation from articles 721-12 and 721-13, the amount of the sums entered in the automatic account of foreign sales undertakings for 2021 is equal to the average of the sums entered in thei…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
In order to encourage new audiovisual projects, the limit provided for in article 311-74 is raised to 50% for 2021.
For production aid before completion granted in 2019, 2020 and 2021, the two-year period referred to in article 411-31 is extended to three years.
For production programme grants awarded in 2019, 2020 and 2021, the two-year period referred to in 1° of article 411-55 is extended to three years.
Exceptional grants are awarded to foreign sales companies that:1° Meet the conditions set out in article 721-4;2° Regularly sell cinematographic works abroad.Companies that have marketed abroad at lea…
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