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Showing 301–310 of 2374 articles for “Art. 281 H bis”
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
…including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or corporation tax,…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
The late payment interest provided for in
It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulat…
I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
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