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Showing 741–750 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ting to the production or delivery of a new building within the meaning of 2° of 2 of I of article 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89…
…g to his or her rights in the property concerned. IV.-The rate of the tax reduction is set at : 1° 15% for housing allocated to intermediate rental under the agreement mentioned in article L. 321-4 of…
…le, after its completion, to satisfy all of the technical performances mentioned in II of Article 2 quindecies B of Annex III, which they are intending for furnished letting not carried out on a profe…
…ecurities that gave rise to entitlement to the application of the regime provided for in articles 145 and 216 since their acquisition.2. Corporation tax is only applicable to provisions shown on the b…
…ticle apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by decree in the Conseil d'Et…
…The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…ies liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the share of profits correspon…
…e those of small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…panies receives one or more of these branches. Contributions of shareholdings relating to more than 50% of the capital of the company whose securities are contributed or, if such a percentage of the c…
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