Article 39 decies A
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…
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Showing 21–30 of 44431 articles for “Art. Convention de Washington”
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…
…B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
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…
…rs domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a social purpose hotel residence defined in
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…
…tribution in respect of the income mentioned in article 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 f…
…or I or II of article 1609 quinquies C vote the rate of the business property tax within the limits defined in b of 1, 2, 3 and 5 of I of article 1636 B sexies and in l'article 1636 B septies.However,…
…s actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 1965…
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