Article 151 septies
…of other companies or holders of non-trading profits;2° Part of their amount when revenues are greater than 250,000 € and less than 350,000 € for companies mentioned in a of 1° and, when revenues are…
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Showing 731–740 of 806 articles for “Art. 235 ter ZC”
…of other companies or holders of non-trading profits;2° Part of their amount when revenues are greater than 250,000 € and less than 350,000 € for companies mentioned in a of 1° and, when revenues are…
…in possession of the invoices; b) For other transactions, if the persons liable for payment have entered on the declaration provided for in Article 287, in accordance with Article 287(5), all the inf…
…words: "in Articles L. 1111-5 and L. 1111-5-1" are replaced by the words: "in Article L. 1111-5";a ter) For its application to French Polynesia, in the second paragraph of III, the words: "decree iss…
…f residential and accommodation premises and their annexes mentioned in articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the construction of the same premises, provided they are fina…
…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…
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