Article 44 quaterdecies
…ey employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the business falls within one of the sectors of activity eligible for the ta…
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Showing 13711–13720 of 14014 articles for “Art. 2°”
…ey employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the business falls within one of the sectors of activity eligible for the ta…
…t the following conditions:1° They belong to the third of the regions with the highest poverty rate;2° They belong to the third of the regions with the highest proportion of young people aged 15 to 24…
…account showing the tax result determined in accordance with the conditions set out in Article 74; 2° A table of fixed assets and depreciation. These holdings are required to produce a simplified bal…
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…1° With food safety regulations, for those carrying on an industrial, commercial or craft business; 2° With health, safety, fire protection, anti-smoking, soundproofing or accessibility improvement re…
…cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A held for at least two years, unless the company holding thes…
…waived, within a period of one year, the exceptional amortisation of 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income…
…'s workforce is assessed by reference to the average number of employees during that financial year;2° it has been established for less than eight years;3° a. it has carried out research expenditure,…
…nt or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding financial costs, directly link…
…wing categories: 1° Equipment and tools used for industrial manufacturing or processing operations; 2° Handling equipment; 3° Installations intended for water purification and atmospheric purification…
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