Article 244 quater Y
…Wallis and Futuna Islands, where the following conditions are met: 1° For investments made in the intermediate housing sector: > a) The housing is leased out to a third party. a) The housing units are…
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Showing 881–890 of 952 articles for “Art. 231 ter”
…Wallis and Futuna Islands, where the following conditions are met: 1° For investments made in the intermediate housing sector: > a) The housing is leased out to a third party. a) The housing units are…
…into account directly in the 50% investment quota must be issued by companies which have their registered office in a Member State of the European Union, or in another State party to the Agreement on…
…eby instituted a grant to support investment in the départements, allocated to the départements and territorial collectivities of Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy. I.-This g…
I. - The provisions of Sections 1 to 3 of Chapter III of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated i…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
…alised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is applicable to income re…
…o-organisms and toxins mentioned in article L. 5139-1 of the said code; 8° Medicinal products for veterinary use mentioned in article L. 5142-7 of the same code; 8°a Plant protection products mentione…
1. Amounts paid into the equity savings plan for the financing of small and medium-sized enterprises and mid-cap companies are used for one or more of the following purposes:a) Shares, excluding those…
…nt of the tax;5° By way of derogation from 3 of II of Article 277 A of this code, the tax base is determined in accordance with 2 of this article;6° The obligations taken in application of III of Arti…
…s market within the meaning of l'article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of the same code;- for disposals, othe…
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