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Showing 171–180 of 34625 articles for “Art. 202 ter · CAA Paris 3 October 2019”
I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
…ncome defined in IV of article 1417, without application of the quotient rules defined in article 163-0 A, decreased by the amount of the contributions or premiums mentioned in a of 1° of the same IV…
…1-2 of the Labour Code.The apprenticeship tax is payable by the employers mentioned in articles L. 6331-1 and L. 6331-3 of the French Labour Code and liable for corporation tax, as well as by natural…
…eet the settlement of claims arising during a previous financial year, pay a tax representing the interest corresponding to the cash flow advantage thus obtained. The tax is based on the amount of cor…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
…nch, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of the said code, that its acquisition gives rise to a transfer of ownership, within the meaning…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
…t the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater th…
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