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Showing 2481–2490 of 66970 articles for “Art. L 228-19 and R 228-22”
The provisions of paragraph 1 of sub-section 9, with the exception of those of II of article D. 6124-131, are applicable to the holder of a nuclear medicine qualification with grade B when carrying ou…
A.-For the application of the second paragraph of article L. 2123-18-2, the deliberation of the municipal council determines the documents that the members of the municipal council must provide for th…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
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