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Showing 111–120 of 948 articles for “Art. 1594 F quinquies”
I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
Each observatory publishes annual data on the level and structure of port passage costs.
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
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