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Showing 11–20 of 27836 articles for “Art. Décret n° 2021-300 du 18 mars 2021”
…is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which the activity ceases is established immediately. The tax is decla…
…and L. 626-28; 3° Judgements handed down in respect of judicial liquidation in the event of closure due to the extinction of liabilities; > Judgements handed down in respect of judicial liquidation in…
…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…
…e applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…dends to their shareholders.The benefit of the exemption is reserved for taxpayers carrying on an industrial, commercial or craft activity within the meaning of Article 34 and 5° of I of the article 3…
…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 movable objects…
…icles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 and 5° of Article L. 1237-19-1 of the French Labour Code as well as those paid under the measur…
…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…
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.
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