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Showing 11–20 of 58834 articles for “Art. L. de finances rectificative 2024”
…ion carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2° For taxes collected and audited…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
…e 2 and 3 are liable to a fine equal to 25% of the amount of the donations, legacies and payments made to them.
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
…providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integ…
…s, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual system may deduct from their taxable income a sum equal to 40% of the original value,…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
…and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of the original value,…
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