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Showing 41–50 of 46105 articles for “Art. I-f”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
Each observatory publishes annual data on the level and structure of port passage costs.
Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
I. - 1. Companies taxed on the basis 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…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
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