Article 163 quatervicies
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
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Showing 3431–3440 of 3577 articles for “Art. 30 juin 2021”
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
The Director, who chairs the Executive Board, is responsible for the general policy of the institution. He represents the institution in all civil acts and acts in legal proceedings on behalf of the i…
I. - The money market instruments referred to in 5° of I of article R. 214-32-18 are : 1° Issued or guaranteed by : a) A Member State of the European Union or another State party to the Agreement on t…
…educt capital expenditure incurred for the same purpose.2. The sums deducted under 1 are limited to 30% of the profit for the financial year concerned for all publications and for recognised online pr…
…hich are only included in the investment quota mentioned in I of article L. 214-28 up to a limit of 30% of total assets, provided that the following conditions are met: a) The main purpose of the fund…
…corporation tax under ordinary law or to an equivalent tax. For the application of articles L. 221-30 to L. 221-32, the condition relating to the normal rate of taxation does not apply to the new com…
…ast two financial years, and subject to the penalties provided for in Articles L. 242-10 and L. 242-30 of the French Commercial Code. They may make a public offer, as defined for financial securities…
…ts with their own tax system within whose territory social rental housing, as defined in article L. 302-5 of the same code, represent at least 50% of principal residences may, by a resolution passed u…
…id in 2009 for all of the compensation mentioned in I to VIII of Article 47 of Law no. 2009-1673 of 30 December 2009 on the finances for 2010 and the total amount of this same compensation provided fo…
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