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Showing 8641–8650 of 9266 articles for “Art. 150-0 D”
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…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
I.-The declarations referred to in 1° of I of article R. 123-1 include the information essential for the recipient bodies to exercise their prerogatives or for registration in the registers or busines…
I. - The money market instruments referred to in 5° of I of article R. 214-11 are :1° Issued or guaranteed by :a) A Member State of the European Union or another State party to the Agreement on the Eu…
I. - The money market instruments referred to in 5° of I of article R. 214-32-18 are : 1° Issued or guaranteed by : a) A Member State of the European Union or another State party to the Agreement on t…
I. - A fund of hedge funds is an AIF governed by Article L. 214-140 which complies with the rules set out in II and may invest more than 10% of its assets : 1° In shares or units of AIFs or investment…
I. - For the application of I of article L. 2333-55-3, events are eligible for the tax credit:1° When the casino directly provides all or part of the organisation and financing of the event.The expens…
I. - The amount of the fixed-rate parking charge due is notified by a payment notice that comprises two parts entitled respectively "Establishment of the payment notice for the fixed-rate parking char…
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