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Showing 701–710 of 40360 articles for “Art. R. 512-46-25 et s.”
…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…
…essionnels de santé de [nom de la région] (regional union of healthcare professionals), bringing together the [nom de la profession], founded in [date of foundation], is to contribute to the organisat…
…° of II. II.-The tax credit is equal to 15% of the total amount of the following expenses incurred between 1 March 2020 and 31 December 2020 in France, in another Member State of the European Union or…
…rganismes d'habitations à loyer modéré mentioned in article L. 411-2 of the Code de la construction et de l'habitation, sociétés d'économie mixte mentioned in article L. 481-1 of the same code or soci…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…crease reserved for members of a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sa…
…cle 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result o…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
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