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Showing 7881–7890 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…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…
…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,…
At the latest at the end of the temporary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the…
…ction notices served in accordance with Article 345 for the purpose of recovering unpaid debts when due, with the exception of those established following an offence under this Code; 3° Measures taken…
When customs officers find that an offence referred to in article 414 of the present code or an offence of distance selling or purchasing of tobacco referred to in 10° ofarticle 1810 of the General Ta…
…termediaries are online platform operators, within the meaning of Article 3(i) of Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on an internal market for d…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
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…
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