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Showing 1–10 of 3458 articles for “Art. 25 sept. 2019”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…ts rate is set at 100% for the first two years, 75% for the third year, 50% for the fourth year and 25% for the fifth year.It ceases to apply if the taxpayer changes during this period.
…for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Pr…
…g to the production or delivery of a new building within the meaning of 2° of 2 of I of the article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-4…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…t five years, exempt for:1° Their entire amount where annual receipts are less than or equal to:a) €250,000 in the case of businesses whose principal trade is the sale of goods, objects, supplies and…
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