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Showing 2891–2900 of 3082 articles for “Art. EJ 2017-30”
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
Par dérogation à l'article L. 5217-12, the Greater Paris metropolitan area benefits from a global operating grant equal to the sum of the following two components:1° An inter-municipality grant, calcu…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
…rité de contrôle prudentiel et de résolution within sixty days. If the taxpayer's observations are rejected in whole or in part, the taxpayer will receive a reminder letter stating the reasons for the…
I. - The tax potential of a commune is determined by adding together the following amounts:1° The product determined by applying the average national tax rate for each of these taxes to the communal t…
I. - The purchase price is the price actually paid by the seller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase m…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
I.-The contribution made by insurance undertakings to finance the intervention of the guarantee fund in the event of the withdrawal of authorisation of an insurance undertaking covering, in the territ…
I. - The following are required to contribute, either directly or through an intermediary, to the financing of the investments necessary for the initial installation of digital projection equipment in…
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