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Showing 11–20 of 24491 articles for “Art. 4 déc. 2019”
…of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, the…
…(Obsolete provision).III. - The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société professionnelle des papiers de presse and press agencies include…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
…on tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated t…
…x or income tax under a real income tax regime, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of the driving simulators fitted with a drivin…
…x or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipme…
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