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Showing 12581–12590 of 12834 articles for “Art. 1° et 2°”
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
…out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a small or medium-sized company, i.e. employing fewer than 250…
…corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly…
…taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial expenses, allocated to their business and which they acquire or manufacture…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…ual to 40% of the original value, excluding financial costs, Non-road vehicles recorded as fixed assets that run on natural gas, electricity or hydrogen, as well as non-road vehicles that combine elec…
…intangible elements of a business or a craft business.2. Subject to the provisions of Article 41, net capital gains recorded in the event of the death of the operator are automatically subject to the…
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