Article 52 septies
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
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Showing 181–190 of 42053 articles for “Art. L 332-7 s.”
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
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