Article 220 undecies
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
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Showing 51–60 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the st…
The levies mentioned in articles 1609 novoviciesand 1609 tricies are declared and settled by the online gaming or betting operators mentioned in these articles in accordance with the following procedu…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
I. - The persons mentioned in Article L. 96 J of the Book of Tax Procedures who make available the software or cash register systems mentioned in the same article are liable to a fine where the charac…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
…Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miquelo…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
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