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Showing 21–30 of 1193 articles for “Art. 39 quindecies”
For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
Open the article to read the full text in English.
…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…
…tion of the latter by a third party, mentioned in article L. 214-34 of the same code;f) In articles 39 duodecies to 39 quindecies and article 244 bis A of the present code, for capital gains on the di…
…eferred to in the fifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject to the provisions of l'article 151 septies. For the applicati…
Subject to the provisions of Article 35, the judgment shall not be subject to appeal where none of the incidental claims exceeds the rate of last resort. If any of them exceeds that rate, the judge sh…
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