Article 35 ter
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
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Showing 281–290 of 69795 articles for “Art. I and I-1° ter”
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
When a leasing company leases a business, a craft business or one of their non-depreciable intangible elements or shares in commercial companies that are not negotiable on a regulated market under the…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Non-civil servants fulfilling the conditions set out in the first paragraph of Article 706 are recruited as contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales a…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
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