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Showing 7631–7640 of 60168 articles for “Art. 238-0 A”
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
I. - Local investment funds (fonds d'investissement de proximité) are venture capital investment funds (fonds communs de placement à risques), at least 70% of whose assets consist of financial securit…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
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