Article 44 octies A
…planning and development are exempt from income tax or corporation tax on profits from activities located in the zone until the end of the fifty-ninth month following the month in which they began the…
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Showing 2871–2880 of 3114 articles for “Art. CA Versailles 25 octobre 1990”
…planning and development are exempt from income tax or corporation tax on profits from activities located in the zone until the end of the fifty-ninth month following the month in which they began the…
…m a tax credit in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
…tax due by the taxpayer for the year during which the research expenses taken into account for the calculation of the tax credit were invoiced by the research and knowledge dissemination organisation…
…ts width must be at least 3 times the maximum width of the vehicles used, so that other competitors can overtake (8 metres minimum recommended). The straights should be very short (25 metres) to preve…
…ion, Mayotte or Saint-Martin, the investment services mentioned in Article L. 321-1 and, where applicable, the related services mentioned in Article L. 321-2, to : 1° Non-professional clients ; 2° Cli…
…or civil servants or public employees of the State and its public establishments falling within the categories defined in the appendix to this article and who are the authors of an invention mentioned…
…re attached to the premises mentioned in 1° to 3° of III of article 231 ter without being topographically integrated into a production establishment.IV. - The following are excluded from the scope of…
…e in force at 31 December 2009, with the exception of the flat-rate coefficients determined in application of article 1518 bis which are, in all cases, those set in respect of 2010.The rebate applies…
…d for in article 88-1 of law no. 84-53 of 26 January 1984 on statutory provisions relating to the local civil service, expenditure relating to the services mentioned in article 9 of law no. 83-634 of…
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