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Showing 51–60 of 695 articles for “Art. 1384 F”
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual residence there, may avail himself of the special…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
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