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Showing 251–260 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…ion or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied..
…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…
…transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in article 4…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
…ned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to present their observations, the a…
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…
…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…
…region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
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