Article 244 quater B
…expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rates is increased to 50% for research expenditure incur…
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Showing 3841–3850 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
…expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of these two rates is increased to 50% for research expenditure incur…
…ital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following that of the disposal, i…
…oned in article L. 6113-7 of the present code ;2° Data from the national inter-regime health insurance information system mentioned in Article L. 161-28-1 of the Social Security Code;3° Data on the ca…
I. - The French Compulsory Accident Insurance Guarantee Fund (Fonds de Garantie des Assurances Obligatoires de Dégât) compensates, under the conditions set out in 1 and 2 of this I, the victims or tho…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
…ioned in II, may benefit from a tax credit.For each financial year, the tax credit is equal to a percentage of the interest due in respect of that financial year on the loans taken out by the company…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
Notice for victims of road traffic accidents involving a land-based motor vehicle The following information is intended to explain what you need to do and how you will be compensated. It has been deli…
I.-By providing access to copyright-protected works uploaded by its users, the provider of an online content sharing service performs an act of representation of these works for which it must obtain a…
…equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of the same nature that were actually incurred durin…
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