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Showing 301–310 of 1084 articles for “Art. 80 quater”
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax d…
…Where the partnerships referred to in Articles 8 and 238 bis L, or groups mentioned in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be used…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
…onditions set out in the article L. 111-15 of the town planning code, subject to 2° of article 1635 quater S of the present code, or of damaged premises including, with the same floor area, improvemen…
…conditions set out in 3 of this I are met. d) The conditions mentioned in 3 of VIII of article 244 quater W are also met.6. Also eligible for the tax credit is demolition work prior to the constructi…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
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