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Showing 231–240 of 68255 articles for “Art. s. L 313-7 and R 313-4”
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,…
Prior to exercising his activity, the specialised assistant shall take an oath in these terms before the court of appeal referred to in the first paragraph of Article R. 50 quater: "I swear to maintai…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
Summary of the list of supporting documents for local public expenditure Heading 0. Common documents 01. Capacity of authorising officer 02. Creditor's discharge in full 03. Payment of disputed claims…
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…
I. - Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwell…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
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