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Showing 41–50 of 58065 articles for “Art. s 15 and 17”
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
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…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
I. - The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts me…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
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