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Showing 1851–1860 of 2166 articles for “Art. 239 bis AB”
…financial accounts for tax purposes. This information may in particular concern any income from movable capital as well as account balances and the surrender value of capitalisation bonds or contract…
…structure;3° The metropolitan areas referred to in Title I of Book II of Part Five;4° The public establishments referred to in Article L. 143-16 of the town planning code;5° Local authorities with spe…
…rticle L. 5126-7 ; 3° Registration with the Order of Veterinary Surgeons for veterinary surgeons;3° bis The authorisation granted to the Institut Pasteur by article L. 5124-10 ; 3° ter The accreditati…
…from the gross amount of the sums paid and the benefits in kind or in money granted, or from the taxable profit, in respect of which the contribution was paid. The contribution due on the benefit ment…
…ole or in part of other loans or overdrafts on account or that are used to determine categorical taxable income do not qualify for the tax credit. The loans referred to in the first paragraph are thos…
…ervices devoted in large part to political and general information within the meaning of Article 39 bis A of this Code.II. - The subscribing company must retain, for a period of five years from the da…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
…upied privately by companies, associations and private bodies and which are not retained for the establishment of the business property tax;3° For furnished premises of a non-industrial or non-commerc…
…e optical connection nodes of fibre optic electronic communications networks terminated in coaxial cable.II. - The flat-rate tax is due each year by the owner of the equipment mentioned in a, b or c o…
…rcial profits, agricultural profits and non-commercial profits as well as the income mentioned in 1 bis, 1 ter and 1 quater of article 93 when they are taxed according to the rules laid down for salar…
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