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Showing 71–80 of 52395 articles for “Art. s. 1”
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,…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
…h the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longer applicable;c. (Repealed).II.-The deve…
…sual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of communication and subject to corporation tax ma…
…cerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under the ordin…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…o companies subject to corporation tax that carry on a professional activity, within the meaning of 1 of l'article 92, where the number of employees benefiting from an employment contract of indefinit…
…navigation permit. The boat acquired as a replacement must satisfy one of the following conditions: 1° Its construction has been completed for no more than twenty years and it must have been built at…
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