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Showing 11–20 of 7488 articles for “Art. 1536 combined with Art. 1581 s.”
…the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment of an employee who provides services defined…
…realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by sociétés d'aména…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
…ve categories, exceeds certain thresholds set by decree in the Conseil d'Etat;3 (paragraph repealed with effect from 1st January 2005) ;4 (Repealed) ;5. Any person who, for the needs of his economic a…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
…system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt from income tax or corporation tax on profits made, excl…
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