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Showing 671–680 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
…estments made for the purposes of banking, finance, insurance or the activities defined in article 35.
…cluding financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provid…
…e operation of a bi-fuel engine of type 1A as defined in Article 2 of Commission Regulation (EC) No 582/2011 of 25 May 2011 laying down detailed rules for the implementation and amendment of Regulatio…
…e tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installati…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…d. In the event of a contribution to a company under the conditions set out in I and II of article 151 octies, the deferral of taxation is maintained if the beneficiary or beneficiaries having made th…
…meets the following conditions:1° it is a small or medium-sized company, i.e. employing fewer than 250 people, and which has either achieved a turnover of less than 50 million euros during the financi…
…ns realised by companies subject to corporation tax during financial years commencing on or after 1 January 1987.1a By way of derogation from the provisions of 1, the reintegration into taxable profit…
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