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Showing 7621–7630 of 60162 articles for “Art. 199 terdecies-0 A”
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I.-The transitional deduction referred to in Article L. 351-5 corresponds to a fraction of the difference between the following two amounts:a) the technical provisions after deduction of receivables a…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
For the application of the provisions of this book to Saint-Martin: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable lo…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
I.-Subject to the application of the provisions of articles L. 352-1, R. 352-2 and R. 352-5, the following rules apply: a) Until 31 December 2017, the standard parameters to be used to calculate the c…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…
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