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Showing 2651–2660 of 67537 articles for “Art. 38 quinquies 1-a”
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
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…
ANNEX X-I provided for in article R. 3533-2Economic and Social Council of the Departmental Authority of Mayotte Number of council members : 32 (Including: 1 re category: 13; 2 e category: 13; 3 e cate…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
ANNEX X-II Provided for in article R. 3533-4Conseil de la culture, de l'éducation et de l'environnement de la collectivité départementale de Mayotte Number of council members: 22(Including: 1 re categ…
The persons mentioned in 1°, 2° and 3° of article R. 6251-1 of the Labour Code are appointed for a period of five years by order of the regional and departmental director of youth, sports and social c…
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