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Showing 11–20 of 12367 articles for “Art. 7 déc. 2022”
…Obsolete provision).III. - The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société professionnelle des papiers de presse and press agencies included…
…incipal the formalities and obligations relating to the tax regime mentioned in 2° of I of Article 277 A, or pursuant to articles 300, 300 sexies, 302 bis ZN, 1613 ter, 1613 quater, 1671 of this Code,…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
…pment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gase…
…ts mentioned in the first paragraph of this I acquired as new from 1 January 2020 until 31 December 2022. II - The deduction is spread on a straight-line basis over the normal useful life of the asset…
…applies to the assets mentioned in 1° to 3° acquired when new from 1 January 2020 until 31 December 2022. II.The deduction referred to in I applies to non-road mobile machinery recorded as fixed asset…
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