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Showing 11–20 of 2856 articles for “Art. 200 quater C”
I. - Companies operating in Mayotte and 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 may benefit from…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
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…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
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