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Showing 5931–5940 of 8507 articles for “Art. 1594 D”
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
…who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the regi…
In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Cod…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
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