Article 238 bis GC
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
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Showing 71–80 of 1102 articles for “Art. 1594-0 G”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
…in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from the property line…
…1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, buildings used for residential purposes completed prior to the implementation of a mining risk prevention p…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
…professional charts of accounts approved by the Minister for the Economy and Finance. The accounting documents referred to in the first paragraph shall include, regardless of the profession practised…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
Each observatory is informed of any measures relating to market regulation and price controls that concern the overseas department or collectivity for which it is responsible.
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