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Showing 7781–7790 of 60178 articles for “Art. 150-0 A”
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
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1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
The benefits provided under the contracts referred to in article L. 143-1 may include additional cover in the event of the member's death before or after ceasing professional activity, as well as in t…
I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre…
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I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
I.-A third-country firm establishes a branch in order to provide, in mainland France, Guadeloupe, French Guiana, Martinique, La Réunion, Mayotte or Saint-Martin, the investment services mentioned in A…
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