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Showing 131–140 of 1410 articles for “Art. 74 SE”
…ome tax or corporation tax on profits made, excluding capital gains arising on the revaluation of assets, until the end of the twenty-third month following the month in which they were created and dec…
…aced under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210…
…rporation tax on profits made, with the exception of capital gains recorded on the revaluation of assets, until the end of the twenty-third month following that of their creation and declared in accor…
…me tax return a statement of the sums made available to them. Failure to comply with the obligation set out in the first paragraph shall, notwithstanding any provisions to the contrary, result in the…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…ect to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceiling provided for in the same 2° which benefit from the exemption provided f…
…118 which benefit international organisations, foreign sovereign States or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l'article 119 bis et du…
…disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part o…
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