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Showing 101–110 of 41165 articles for “Art. CE 20-3-2013 n°s 347881 et 347882”
…liberal activity is calculated, if the property sold has been included in the taxpayer's private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
…rovided that they are not owned, directly or indirectly, by a television or radio broadcasting service publisher. II. II - Expenditure incurred with a view to supporting the creation of musical works,…
…ital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the sums made available to them. Failure to comply with the obligation set out…
…limony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the hands of the person receiving…
…Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceiling provided for in the same 2° which benefit from the exempt…
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