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Showing 431–440 of 2164 articles for “Art. 239 bis AA”
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding tax mentioned in 2 of article 119 bis when the…
…n a of III.VI. - No balance sheet is required for sole traders and companies referred to in article 239 quater A subject to income tax in accordance with the tax regime set out in I, where their turno…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
…tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing…
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of Article 81. II. - (Repealed). III. - If the farm manager has taken out a contract for…
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…
I. - Financial securities repurchased by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
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