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Showing 21–30 of 4296 articles for “Art. 151 octies B”
…he amount of this flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater…
…ic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on the production,…
…rporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for cash sub…
…nstruction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their paym…
…ed to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a declaration in accordance with a model provided by the administration showing in parti…
…ances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.
…is entitled, for himself and his dependants, to sickness, maternity, invalidity and death insurance benefits under the social security scheme to which he is subject outside his service in the customs…
…ts are authorised, for the purposes of their duties to monitor waste treatment conditions and cross-border shipments, to monitor chemical substances and products and to combat tax fraud, to provide ea…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
…d of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and…
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