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Showing 1–10 of 43757 articles for “Art. 2 terdecies H”
…odecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of the expenditure mentioned in IV that they incur with a view to creating approved video games.The bene…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subjec…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
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1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
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