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Showing 111–120 of 830 articles for “Art. 220 Z septies”
…of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for i…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
…ders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of receipts and…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
…respect of one or more of the five years preceding that of the transfer from articles 44 sexies, 44 septies, as it stood prior to Finance Act no. 2021-1900 of 30 December 2021 for 2022, 44 octies, as…
…utive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
…of these tax credits;g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;h. Tax reductions…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
I. - The authorisation referred to in II of Article L. 327-10 is issued, on an individual basis, by the chairman of the control commission to the commission's rapporteurs and agents for a renewable pe…
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