Article 220 B
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
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Showing 461–470 of 952 articles for “Art. 231 ter”
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
…article D. 231-3 is verified by means of the weekly revenue declarations mentioned in…
…ventures and members of the non-trading companies mentioned in 1° of article 8 and in the article 8 ter (1) whose names and addresses have been provided to the administration, where these companies ha…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
…their outbuildings, such as garages, pleasure gardens, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quin…
…nt defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
For minors, with a view to obtaining or renewing a licence or registering for a sporting competition as referred to in article L. 231-2-1, the athlete and the persons exercising parental authority mus…
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 Decree no. 2020-1734 of 16 December 20…
1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles…
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