Article 44 octies A
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…
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Showing 3971–3980 of 4118 articles for “Art. 131-41 C. pén.”
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…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…pastoral land for thirty years to a regime of normal exploitation or, failing that, to reforest it; c. the shares have been held for more than two years by the donor or the deceased, where they were a…
When the work has been disclosed, the author may not prohibit:1° Private and free representations made exclusively within a family circle;2° Copies or reproductions made from a lawful source and stric…
…e processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC.
…to the amount of the sums deducted under 2. Where applicable, the provisions of Article 239 sexies C. 4. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UNTIL 31 DECEMBER 1995. In the event of the subse…
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…
…where applicable, under the conditions set out in the fourth paragraph of the same 1;b. (Repealed);c. Companies or bodies whose profits are taxed under the partnership regime defined in Article 8, wi…
…or 1 bis of III of article 150-0 A, in article 163 quinquies B or 2 of II of article 163 quinquies C.The capital gains and capital losses mentioned in the first paragraph of this I are determined in…
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