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Showing 701–710 of 752 articles for “Art. 1655 ter”
…n the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with the procedures set out in articles 15…
…ual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by resea…
…° bis Mixed holding companies for the sole provisions applicable to them under Article L. 517-10;4° ter Investment holding companies and EU parent investment holding companies;5° Money changers;6° The…
…s taken out before 1 January 1983 and, in the case of those taken out from the same date, where the term of the bond or contract is equal to or greater than six years for bonds or contracts taken out…
…Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as part of a business carrying out an agricultural activity or an industrial, commercia…
…its, capital gains realised by natural persons or companies or groupings covered by Articles 8 to 8 ter, on the disposal for valuable consideration of built or unbuilt property or rights relating to s…
…retain them for a minimum period of two years in force on the day of the transfer, which has been entered into by the deceased or the donor, for himself and his successors free of charge, with other p…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
…resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law…
…al to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate of 15%.The net profit determined purs…
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