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Showing 1911–1920 of 32762 articles for “Art. s. R. 145-24 – R. 145-33”
…ticle 80 quindecies and, for each beneficiary, details of the amount of these gains and distributions.2. For the application of 1, the management company or, where applicable, the custodian of the ass…
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…s and descendants, have together exceeded 25% of these profits at any time during the last five years. The levy is in full discharge of the income tax due on the sums that have borne it.The levy refer…
…sively to property located in Corsica, as well as the operation of games of chance and gambling;a bis. the management and letting of furnished tourist accommodation located in Corsica; However, this e…
…ting this credit.III. - The tax credit is capped at €500,000 for each company, including partnerships. This ceiling is assessed by taking into account the fraction of the tax credit corresponding to t…
…growth wage established pursuant to articles L. 3231-2 to L. 3231-11 of the French Labour Code.I bis.-For companies that meet the definition of a microenterprise given in Annex I to Commission Regula…
…ty on the Functioning of the European Union to de minimis aid in the fisheries and aquaculture sector.
…ted under normal interest rate conditions on the date of issue of the non-interest-bearing loan offer. The period of availability of funds referred to in the last paragraph of article
…ecies may benefit from a tax credit in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €…
…elating to employees directly assigned to the creation of works made in a single copy or small series. The creation of unique works, made in a single copy or small series, is defined according to two…
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