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Showing 91–100 of 1059 articles for “Art. 761 & 750 ter”
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
…r the share of company profits corresponding to his rights in the grouping, either to income tax, determined according to the rules laid down for the category of income to which these profits relate,…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction…
…a multi-purpose voucher is not subject to value added tax as such. 3. For the purposes of this chapter: b) A single-use voucher is considered to be a voucher within the meaning of a) for which the pl…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…of:a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and Hous…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
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