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Showing 31–40 of 41666 articles for “Art. Décret 55-22 du 4 janvier 1955”
…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…
…sition or construction of new homes meeting the criteria mentioned in b and c of 1 of I of Article 244 quater X. The turnover threshold provided for in the first sentence of the first paragraph of I o…
…e as well as those paid under the measures provided for in 7° of the same Article L. 1237-19-1;2° Redundancy or voluntary redundancy payments paid as part of an employment protection plan within the m…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
…ly or on request, all documents and information held or collected in the course of their respective duties.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…e corporation tax rates provided for in Article 219 bis, the contribution provided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial y…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
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