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Showing 721–730 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…from land.This tax reduction is calculated on the cost price of these properties up to a limit of €50,000 for a single, widowed or divorced person and €100,000 for a married couple. The rate is 25%.…
…rnover of less than €20 million in its last financial year. This turnover threshold is reduced to €15 million and €10 million for investments made by the company during the financial years beginning o…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
…litical and general information.The rate mentioned in the first paragraph of this 1 is increased to 50% when the company benefiting from the subscription has the status of an information press solidar…
…ash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 3…
…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 acquire, as part of a takeover transaction, a fra…
…6 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 238 bis HE.The benefit of the tax reduction is subject to approval of the company's capital by the m…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
…the same 2.2. The tax reduction applies:a) Within the limit of a habitable surface area of between 50 and 150 square metres and set by decree according to the number of people intended to occupy the…
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