Article 219
…e profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to…
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Showing 571–580 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…e profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to…
…oration tax, are eligible for a tax credit in respect of expenditure on the production, development and digitisation of a phonographic or videographic musical recording (music video or multi-purpose d…
…qual to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no. 86-897 of 1 A…
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 à L. 313-35 of the M…
The tax credit defined in article 244 quater J is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter I.
Open the article to read the full text in English.
…credit gives the company a claim on the French State for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
The tax credit defined in article 244 quater W is deducted from the corporation tax payable by the company, under the conditions set out in article 199 ter U.
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
…e executive production company, a claim on the State for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
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