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Showing 41–50 of 25173 articles for “Art. 4°-c”
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. - The rules governing access by payment service providers to the payment systems referred to in Article L. 330-3 must be objective, non-discriminatory and proportionate.These rules must make it pos…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
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The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
Authorisation may be suspended and then withdrawn: a) In the event of an undeclared change to the association's articles of association; b) In the event of failure to comply with one of the conditions…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
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