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Showing 3251–3260 of 69879 articles for “Art. I-1°-a”
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
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I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
I.-In the context of the care of patients by the emergency medical assistance services and the services contributing to emergency medical assistance mentioned in article L. 6311-2, ambulance drivers w…
An undertaking for collective investment in real estate may receive or grant security interests in immovable property or rights in rem referred to in 1° of I of article L. 214-36 or in the units or sh…
I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
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