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Showing 51–60 of 533 articles for “Art. 1840 G”
…ized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
…in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from the property line…
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