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Showing 11–20 of 36396 articles for “Art. Décret n° 2015-1437 du 5 novembre 2015”
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
…provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 and 5°…
…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…
…December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporat…
…is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…
…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.
…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
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