French General Tax CodeIn force
B: Determination of taxable profits
Article 93 A
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Showing 431–440 of 60226 articles for “Art. 404 A/B”
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An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
I.-TARIFFS APPLICABLE TO LEGAL MEDICAL ACTIVITIES NATURE OF PROCEDURE REFERENCE of key letter COEFFICIENT ADDITIONAL COMPENSATION 1° Life science medicine a) For a judicial visit involving one or more…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
If the appellant in cassation resides outside the island where the court which handed down the contested decision has its seat, the statement of appeal provided for in Article 576 may also be made by…
The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…
I. - Small and medium-sized companies subject to corporation 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 includ…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
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