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Showing 421–430 of 2374 articles for “Art. 281 H bis”
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
1. Communes 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 l'article 1639 A bis, exempt from…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
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…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
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…
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