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Showing 51–60 of 4377 articles for “Art. 1649 quater B quater”
I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the r…
Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax auth…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
…taxes mentioned in 1° to 4° of I of article 1379 of this code in place of all or part of the contribution of the associated communes. The distribution of these charges is carried out in accordance wi…
…tés coopératives de production, the cancellation of shares or corporate units are considered as taxable disposals under the conditions provided for in article 150-0 A when these shares or units are he…
…of temporary admission for inward processing, the orders and decisions provided for in Article 169 above may authorise: a) the offsetting of temporary admission accounts by products resulting from the…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
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