Article 199 decies G bis
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
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Showing 101–110 of 1102 articles for “Art. 1594-0 G”
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…rovisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeo…
…ation. This tax is determined under the conditions set out in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts an…
…this period, the securities acquired and held are cancelled. II. - An issuer may acquire and hold negotiable debt securities that it has issued up to a limit of 10% of the outstanding amount of each i…
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