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Showing 61–70 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
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I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.
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…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
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