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Showing 131–140 of 8012 articles for “Art. 1844-14 · C. civ. Art. 2222”
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
…y rate are reduced under the conditions provided for in b and c of 1° of III of Article 1609 nonies C. 2. The III of article 1638 quater is applicable in the event of incorporation of a commune or par…
…ding Regulations (EU) No 1024/2012 and (EU) No 167/2013 and amending and repealing Directive 97/68/EC. 4° A sum equal to 20% of the original value, excluding financial costs, of goods intended to supp…
…le, the technical characteristics of the charging systems referred to in Article 3 of this article. c. If the beneficiary of the tax credit is unable to produce an invoice containing the information s…
…stablishment of intercommunal cooperation applying the schemes determined in Article 1609 quinquies C.b) The business property tax rate applicable in each member municipality is brought closer to the…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…
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