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Showing 811–820 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ethod in accordance with the rules laid down in Regulation (EU) 2018/848 of the European Parliament and of the Council of 30 May 2018 on organic production and labelling of organic products and repeal…
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
…he basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity or an industrial, commercia…
…of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rate…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
…ame applies to capital gains realised by international organisations, foreign States, central banks and the public financial institutions of these States where the conditions set out in Article 131 se…
…The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and have t…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
…ur l'accession à la propriété, sociétés d'économie mixte exercising a real estate activity overseas and the bodies mentioned in l'article L. 365-1 of the same code may benefit from a tax credit for th…
…in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication dans…
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