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Showing 1321–1330 of 37820 articles for “Art. L 223-19”
I.-At the request of the directors of all the establishments that are part of the grouping, in consultation with the management boards, and following a favourable opinion from the grouping's strategic…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
The in-company training situations covering phases of supervising the public, determined in the educational process for the vocational certificate, vocational diploma, State diploma or higher State di…
An order of the Minister responsible for transport may waive or derogate from the application of certain provisions of this subsection to cross-border ski lifts, provided that the legal framework for…
When the decision grants the authorisation requested, the Prefect will have an extract of this decision published, at the beneficiary's expense, in two regional or local newspapers circulated in the d…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
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