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Showing 71–80 of 60166 articles for “Art. 200-0 A”
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
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