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Showing 251–260 of 3358 articles for “Art. 20 févr. 2001”
The provisions of articles L. 341-1 to L. 341-9 and L. 341-12 to L. 341-18 apply to credit granted in the form of an overrun as defined in 11° of article L. 311-1.
The agents mentioned in 1° to 6° and in the dernier tiret du dernier alinéa du I de l'article L. 205-1 du code rural et de la pêche maritime ainsi que les agents assermentés de l'Etat chargés du contr…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…tax credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal…
…led to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons m…
…to account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first s…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
…mmencement of receipt of income falling within a category of profits or income mentioned in article 204 C or in respect of the following year and pay the amount in accordance with the conditions set o…
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