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Showing 13931–13940 of 14204 articles for “Art. 1°”
…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…
…wance under the conditions set out in II or III when these businesses meet the following conditions:1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 mil…
…sified in a priority development zone when these regions cumulatively meet the following conditions:1° They belong to the third of the regions with the highest poverty rate;2° They belong to the third…
…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 with the conditions set out…
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…ide a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft business;…
…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 people, and which has either…
…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…
…ding to the system provided for in Article 39 A and they fall into one of the following categories: 1° Equipment and tools used for industrial manufacturing or processing operations; 2° Handling equip…
…on the closing date of the financial year or tax period in respect of which the exemption applies:1° The number of employees whose employment contract is for an indefinite period or has been conclud…
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