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Showing 171–180 of 34820 articles for “Art. 3.b”
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
A decree sets out the conditions for application of
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. - The Marseille marine firefighters battalion is a formation of the national navy with specific territorial jurisdiction permanently invested with a civil security mission within the meaning of the…
The Board comprises : 1° Four representatives of the State, including the Regional Prefect and three representatives appointed by him from among those mentioned in 2° of Article R. 6123-3-3, including…
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…
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,…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
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