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Showing 261–270 of 1220 articles for “Art. 1729 & 1840 G ter”
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
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…
…cle L. 214-81 of the Monetary and Financial Code included in this fund. For each year, the fund management company referred to in article L. 214-61 of the same code calculates the total sum to which t…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions made by individuals in joint ownership. Each…
…o supervision by the Autorité de contrôle prudentiel et de résolution for compliance with the coverage and risk-spreading ratios or the adequate level of own funds provided for in I of Article L. 511-…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
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