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Showing 561–570 of 25519 articles for “Art. IV bis”
In order to establish the offences referred to in articles 414, 414-2, 415 and 459 and, where these are committed by electronic means of communication, to gather evidence and track down the perpetrato…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…ving the status of national treasures that has been refused an export certificate by the administrative authority, under the conditions set out in article L. 111-4 of the French Heritage Code and for…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
…ch the turnover limit set in the first paragraph is exceeded, except in the event of a change of activity.IV. - Legal entities liable for corporation tax whose turnover does not exceed the limits defi…
…ng conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose resources, as assessed on the date the lease is entered into, do not exceed the ceili…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…indecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprietorship or a complete branch of activity othe…
…y Article 92 of Law No. 2013-1278 du 29 December 2013 de finances pour 2014, in respect of their activity carried out on 1 January of each year. 2. - However, the following are not subject to this tax…
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