Article 87 A
…of the year following that in which the sums were paid, for the declaration mentioned in article 87;2° No later than the month following that in which the sums were deducted in advance, on a date set…
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Showing 13701–13710 of 14014 articles for “Art. 2°”
…of the year following that in which the sums were paid, for the declaration mentioned in article 87;2° No later than the month following that in which the sums were deducted in advance, on a date set…
…ns égal à deux tiers de celui qu'elles auraient à supporter en France sur la même base d'imposition;2° Avoir exercé l'activité salariée dans les conditions mentionnés aux premier et deuxième alinéas:-…
…ight, a patentable invention or an intangible asset which satisfies the conditions mentioned in 1°, 2° or 4° of I of Article 238. By way of derogation from the first paragraph of I of article 39 quind…
…e an activity carried out by a person engaging a ̀ titre professionnel a ̀ this type of transaction;2° Proceeds from copyright received by writers or composers and by their heirs or legatees ;3° Proce…
…nished residential premises or premises intended to be let furnished, other than those mentioned in 2° and 3° of III of Article 1407; > €77,700 in the case of companies whose main business is the sale…
…e following conditions:1° The population density of the commune is higher than the national average;2° The median disposable income per consumption unit of the commune is lower than the national media…
…used and added to the immediately taxable profit for the year in which the company ceases to exist; 2° The fraction of income included in the taxable profit for the year of cessation in application of…
…clusively:1° Costs corresponding to seeds, fertilisers, soil improvers and plant treatment products;2° Labour costs relating to cultivation, soil improvement and sowing;3° Material costs relating to t…
…ires et des établissements du ministère de la défense et situées dans les communes définies au seul 2° du même 3 ter, taxpayers who create activities during a period of six years starting on the date…
…rence between the sum of €150,000 and the amount of deductions made and not yet credited to income; 2° For joint farming groups and limited liability farms that have not opted for the capital company…
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