Article 39 bis A
…thorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, with a view to meeting the following expenses:a) Acqu…
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Showing 2361–2370 of 69883 articles for “Art. I-1°-a ter”
…thorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, with a view to meeting the following expenses:a) Acqu…
…wood processing companies are defined as companies whose main activity consists of manufacturing intermediate products from logs. The benefit of this increase in the degressive depreciation rate is s…
…d tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are increased to 1, 5, 2 and 2.5 respectively, depending on whether the normal useful life of…
…Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Monetary a…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Fina…
…who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 19…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
…ourt-appointed administrators and judicial representatives: a) All the services provided for in Chapter I of Title I of Book VI of this Code, carried out in the context of an ad hoc mandate, a concili…
…ing the members of the mission de contrôle pédagogique des formations par apprentissage to the ministers responsible for youth and sport.
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