Article 199 undecies A
…ncome tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon, New C…
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Showing 2151–2160 of 4296 articles for “Art. 151 octies B”
…ncome tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon, New C…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
…Code and parity certificates mentioned in article L. 931-15-1 of the French Social Security Code ; b) Shares in limited liability companies or companies with equivalent status and shares in companies…
I. - For rights in the course of constitution of operations whose benefits are linked to the cessation of professional activity, the agreement provides for the transfer option mentioned in the eighth…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the ri…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…
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