Article 217 octies
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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Showing 3691–3700 of 3833 articles for “Art. n° 20-20.844”
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
…cable articlesIn the wording of the decreeR. 214-32-9, R. 214-32-11 and R. 214-32-16 to R. 214-32-18n° 2013-687 of 25 July 2013R. 214-32-19n° 2020-1148 of 17 September 2020R. 214-32-20 excluding 4° of…
I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…
It is hereby instituted a grant to support investment in the départements, allocated to the départements and territorial collectivities of Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy.…
I.-Subject to the provisions of II, the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand colum…
…ude the multi-annual agreements provided for in the premier alinéa du I de l'article 10-3 de la loi n° 2003-710 du 1er août 2003 précitée et, le cas échéant, de leurs protocoles de préfiguration; 11°…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
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