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Showing 141–150 of 20207 articles for “Art. 5-b quinquies”
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
…force after the date on which the declaration provided for in the fourth paragraph of article 1679 quinquies.
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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