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Showing 251–260 of 1294 articles for “Art. 796-0 ter”
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
…tax authorities relating to transactions carried out by sellers and service providers through its intermediary. II -The declaration provided for in I shall include the following information: 1° The id…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
…emises referred to in 1° of this I are used, or are intended to be used, for residential purposes after the work has been carried out; > 3° These services relate to the fitting, installation, adaptati…
…deductible.To the extent of the costs borne directly by the company, this provision has as its counterpart the creation of a depreciable asset of an equivalent amount.Depreciation of this asset is ca…
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