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Showing 621–630 of 46860 articles for “Art. 80 bis II”
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
…the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdecies were incurred. If the amount of the tax credit exceeds the ta…
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…
…mercial establishments and companies that are members of a group within the meaning of this article.II. - An establishment which becomes solely liable for corporation tax in accordance with the first…
The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
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The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
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