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Showing 531–540 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
…asing contract is entered into with a credit institution or finance company mentioned in Article L. 511-1 of the Monetary and Financial Code, or their subsidiaries, with a company whose capital is par…
…he tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rates is…
…x or natural persons participating in the operation within the meaning of 1° bis of I of l'article 156. V. - The bodies responsible for collecting the social security contributions due for employing t…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
…conomie mixte exercising a real estate activity overseas and the bodies mentioned in l'article L. 365-1 of the same code may benefit from a tax credit for the acquisition or construction of new housin…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
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