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Showing 91–100 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
…article L. 214-37 of the Monetary and Financial Code in its version prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds, sh…
…n establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who do not live independently a…
…mpanies 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 of companies defined in Article…
…nce.3° (Repealed).III. - The tax credit, calculated in respect of each financial year, is equal to 15% of the total amount of the following expenses, incurred until 31 December 2024 for shows mentione…
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…
…to the Treasury account opened in the records of the Banque de France, when their amount exceeds €1,500. 2. (Disjoint)
…credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal in…
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