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Showing 21–30 of 4749 articles for “Art. 15 déc. 2022”
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…quisition of this equipment or for the construction of the ship or boat is concluded from 1 January 2022 until 31 December 2024; 3° A sum equal to 85% of the additional capitalised costs, excluding fi…
…or a single, widowed or divorced person and €100,000 for a married couple. Its rate is equal to: a) 15% of the amount of expenditure relating to housing mentioned in a and b of 1; b) 30% of the amount…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…
I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…
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