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Showing 501–510 of 40360 articles for “Art. R. 512-46-25 et s.”
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
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.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
…from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion or a dwelling that has been completed for at least fifteen years that has undergone renovation…
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…
…e.II. - The tax credit is equal to 30% of the expenses mentioned in I, actually borne by the taxpayer.It is granted once for the same tax household until 31 December 2022.The tax credit is charged aga…
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…
…quisition-improvement refers to the succession of the following transactions relating to premises whether or not they are used for residential purposes: > a) The delivery financed by a loan of up to a…
…of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du prélèvement prévu au III de article 125 A.These investments must not constitute a direct inves…
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