Article 234 decies A
…cle 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September…
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Showing 61–70 of 27570 articles for “Art. Aut. conc. n° 09-DCC-73 du 9 Dec 2009”
…cle 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September…
…same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs,…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
…nicipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new con…
…nd medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets included in fixed…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
…is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs,…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
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