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Showing 61–70 of 2619 articles for “Art. 163 bis G”
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
The tax credit defined in article 244 quater F is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter E.
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
…and in III and IV of the same article, on the other hand, may not be combined.IV. - (Disjointed paragraph).
…om the scheme provided for in Article 297 A, a taxable dealer who carries out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid…
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l'application des articl…
New constructions allocated to the main dwelling resulting from demolition operations and reconstitution of the supply of social rental housing demolished under the conditions provided for in articles…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…
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