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Showing 31–40 of 59838 articles for “Art. L. n° 2022-297 du 2 mars 2022”
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
…mount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not…
…owing provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 a…
…g from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
…ly or on request, all documents and information held or collected in the course of their respective duties.
…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…
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