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Showing 251–260 of 4377 articles for “Art. 1649 quater B quater”
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
…the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 wher…
…value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
…ormation or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision dedu…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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