Article 150-0 B quinquies
…of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the dis…
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Showing 171–180 of 1102 articles for “Art. 1594-0 G”
…of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the dis…
…ially useful companies mentioned in article L. 3332-17-1 du code du travail, subject to the following reservations:1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood…
…r, the rate is set at 25% for payments made until 31 December 2023.2° The benefit of the tax advantage provided for in 1° of this I is subject to compliance, by the company receiving the subscription,…
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For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
…under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions made by individuals in joint ownership. Each…
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