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Showing 1–10 of 67067 articles for “Art. I-a sexies-0 bis”
…t in 1992 provided that the proceeds mentioned in I have not been taxed on the basis of article 238 bis-0 I, and for which the correlative debts are recorded in the opening balance sheet of the first…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
…ansaction subject to certain financing conditions or a similar transaction within the meaning of 2° bis of the B of II of this article 2° of B of II 5.5% Dwellings treated as social rental housing C o…
…ure, as defined in a to g of II of Article 244 quater B and in 1 of A of II of Article 244 quater B bis, representing at least 15% of the expenses, excluding foreign exchange losses and net expenses o…
…ons in financial instruments, securities loans or repurchase agreements provided for in articles 38 bis and 38 bis-0 A, or as part of the transactions provided for in article L. 330-2 of the Monetary…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
IMPACT NOTICE PROVIDED FOR IN ARTICLES R. 142-8 TO R. 142-10 1. Indication of the federation and disciplines concerned within the meaning of the delegation granted by the Minister responsible for spor…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
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