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Showing 131–140 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…the works mentioned in 1°;4° Costs of defending designs, models, up to a limit of €60,000 per year;5° (Repealed);6° Expenses relating to the development of works mentioned in 1° entrusted by these co…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…s, this tax credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of…
…re entitled to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of p…
…lication is a political and general information press within the meaning of article 4 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and dist…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…oned in articles 8 and 8 ter or a société d'exercice libéral mentioned in article 2 of law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal professions subj…
…s used, less the loss carried forward applied in accordance with 1° bis and 1° ter of I of Article 156. Where industrial and commercial profits are determined in accordance with the tax regime defined…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
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