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Showing 1241–1250 of 1294 articles for “Art. 796-0 ter”
…ed in a to l of I of article 199 undecies B, with the exception of the activities mentioned in I quater of the same article 199 undecies B. For investments relating to cruise ships mentioned in I quat…
…out in Articles 50-0 et 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or three quarters of their amount depending on whether they are made, respectively, during…
…financial year of the business or legal entity established or incorporated outside France. It is determined in accordance with the rules set out in this code with the exception of the provisions set…
…ual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by resea…
…° bis Mixed holding companies for the sole provisions applicable to them under Article L. 517-10;4° ter Investment holding companies and EU parent investment holding companies;5° Money changers;6° The…
…its, capital gains realised by natural persons or companies or groupings covered by Articles 8 to 8 ter, on the disposal for valuable consideration of built or unbuilt property or rights relating to s…
…retain them for a minimum period of two years in force on the day of the transfer, which has been entered into by the deceased or the donor, for himself and his successors free of charge, with other p…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
…resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting operators authorised on the basis ofArticle 21 of Law…
…nd by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.This royalty does not ap…
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