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Showing 12571–12580 of 12834 articles for “Art. 1° et 2°”
…me tax exemption referred to in the first paragraph is granted if the persons can prove that they meet one of the following conditions:1° Avoir été effectivement soumises, sur les rémunérations en cau…
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
…rofits not attached to another category of profits or income.2. These profits include in particular:1° Income from stock market transactions carried out under conditions similar to those characterisin…
…revious calendar year or in the penultimate year: are subject to the system defined in this article 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
…wing income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet…
…taining the harvest that will be raised after the end of that financial year. These are exclusively:1° Costs corresponding to seeds, fertilisers, soil improvers and plant treatment products;2° Labour…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
…ur, without being able to exceed the amount of the taxable profit. 2. The deduction is also capped: 1° For sole proprietors, to the positive difference between the sum of €150,000 and the amount of de…
…ench Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when these businesses meet the following conditions:1° They employ fewer than tw…
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