Article 238 bis HT
…for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which th…
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Showing 1701–1710 of 3914 articles for “Art. 17 déc. 2025”
…for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which th…
…ave been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.
I.-In the event of application of the sixth and seventh sentences of the fifth paragraph of article 199 decies E of the General Tax Code or of the last paragraph of 4 of article 199 decies F of the sa…
…Wallis and Futuna Islands and the French Southern and Antarctic Territories are set out in Article 170 decies of Annex IV to the French General Tax Code.
The procedures for applying the tax reductions granted for work carried out on certain housing belonging to tourist residences, residential tourist villages or intended for rental as furnished accommo…
…for fisheries are allowed as deductions under the conditions defined in articles 163 duovicies and 217 decies.
…ments are governed by sub-section 7 of this same section. The emoluments applicable until 31 August 2025 are those provided for in this section.
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
…te, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years f…
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