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Showing 151–160 of 63960 articles for “Art. I-1°-c”
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
INFORMATION AND DOCUMENTS TO BE SUPPLIED BY LABORATORIES IN THE APPLICATION FOR APPROVAL The application file shall include the following information and documents:1. The name and address of the appli…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
INCOHERENT OPTICAL RADIATIONYou can consult the appendix at the following addressh ttps://www.legifrance.gouv.fr/download/pdf?id=mIxLoDJLbfIjr6uohZ0xcDslHBs6k4KOYQma8Zvbils=You can consult the modifie…
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I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
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