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Showing 21–30 of 33847 articles for “Art. 3 sept. 2015”
…r an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Premiums relating to insurance contracts in the event of death, where the…
…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 meaning o…
…the basis of the value added mentioned in the last income tax return required pursuant to Article 53 A on the date of payment of the instalments. Where applicable, the amount of the second instalment…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…ers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income tax re…
…ried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the s…
…ubsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enabling energy savin…
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…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
…cial benefits. A customs officer reservist who undergoes training, within the meaning ofArticle L. 6313-1 of the Labour Code, during his activities within the Customs Administration's operational rese…
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