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Showing 21–30 of 60148 articles for “Art. 199 undecies A”
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
I. - 1. Companies 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, carrying out an agricultural activity…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Sont exonérés des droits de mutation à titre gratuit : 1.1° (Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
Formalities carried out in relation to judicial sureties give rise to the collection of the following fees: NUMBER OF THE SERVICE (Table 6 of Article Appendix 4-7) NAME OF THE BENEFIT EMOLUMENT 43 Equ…
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