Article 236
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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Showing 1951–1960 of 4006 articles for “Art. 1649 bis C”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
Without prejudice to the application of the provisions of article 3a of law no. 47-1775 of 10 September 1947 on the status of cooperation, the following may be members of a regional caisse de crédit m…
The revenues of the office include in particular:1° The proceeds of the special equipment tax determined under the conditions provided for in Article 1607 bis of the General Tax Code;2° Contributions,…
For the application of 14° of I of Article L. 561-36, the administrative authority responsible for monitoring compliance by the persons mentioned in 9° of Article L. 561-2 with the obligations mention…
The vigilance exercised over tattooing products includes : 1° The immediate reporting of the serious adverse reactions mentioned in article L. 513-10-8, including those resulting from misuse, and the…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
For the application of the Convention for the Suppression of Unlawful Acts against the Safety of Maritime Navigation and the Protocol for the Suppression of Unlawful Acts against the Safety of Fixed P…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
The deduction of fees and commissions borne by subscribers of units in mutual funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the French General Tax Code and in 1 of III…
I.- For the application of the condition of previous activity income mentioned in 3° of article R. 5424-70, the income declared by the self-employed person to the tax authorities for income tax purpos…
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