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Showing 51–60 of 15236 articles for “Art. s. 496 et 504”
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…
…ned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the tax due, the excess is refunded.III. - The sums mentioned in A of I of this art…
(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…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…ment of the repertoire of new talent under a contract entered into on or after 1 January 2022 and meeting all of the following conditions is eligible for the tax credit referred to in I: 1° Be entered…
…y for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code.The approval referred t…
…s section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same appl…
…ticle 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 quater of artic…
…1-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year…
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