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Showing 41–50 of 7488 articles for “Art. 1536 combined with Art. 1581 s.”
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
I. - Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwell…
…in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first subscription, for a minimum period of twe…
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…of directors or supervisory board of sociétés anonymes is deductible from the corporation tax base within the limit of 5% of the product obtained by multiplying the average deductible remuneration al…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…ons are not met by the company wishing to benefit from the scheme.If final approval is not obtained within thirty-six months of provisional approval, the company must repay the tax credit from which i…
…it in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual works.The b…
…aphs of I of Article 223 A or the first paragraph of I of article 223 A bis which it has exercised, without formulating another of the options provided for in the same paragraphs, or remains the sole…
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