Article 163 duovicies
…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…
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Showing 11–20 of 29738 articles for “Art. Décret n° 2019-1333 du 11 décembre 2019”
…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…
…ecember 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 corporatio…
…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…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
…ly or on request, all documents and information held or collected in the course of their respective duties.
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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