Article 1417
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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Showing 491–500 of 2856 articles for “Art. 200 quater C”
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
The thresholds set pursuant to the fourth paragraph of Article L. 621-4 are for turnover excluding tax of 3,000,000 euros and for the number of employees of twenty.The amount of turnover is defined in…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
The amount of the financial guarantee may be revised at any time and is reviewed each year. For each modelling agency, this amount may not be less than 6% of the total payroll resulting from the annua…
Subject to the adaptations provided for in this chapter, the following provisions are applicable in the Wallis and Futuna Islands in their wording resulting from the ordonnance n° 2020-1733 du 16 déce…
For the application in the Wallis and Futuna Islands of article L. 351-3: 1° In 3° of article L. 312-4, the amount: "€200" is replaced by the amount: "24,000 CFP francs" and the amount: "€75,000" is r…
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