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Showing 271–280 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
…ualify for the tax credit, the equipment mentioned in a must be: 1° Paid for between 1 January 2005 and 31 December 2023 as part of work carried out on a completed dwelling; > 2° Integrated into an ac…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
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…
…ty-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged tax regime, the profits or positive income of this legal entity are deem…
…onal activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or r…
…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…
I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…
…The amount of the flat-rate tax is established for each item of rolling stock according to its type and use in accordance with the following scaleCATEGORY OF ROLLING STOCK RATES (in euros) Internal co…
The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,00…
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