Article 199 ter D
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
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Showing 2551–2560 of 2756 articles for “Art. L232-25”
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
The training referred to in Article L. 314-25 allows, as a minimum, to acquire under the pre-established programme mentioned in article L. 6353-1 of the Labour Code: 1° The knowledge required for the…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
For the application of this book in French Polynesia: 1° References to the judicial court are replaced by reference to the court of first instance; 2° References to the prefect are replaced by referen…
For the application of this book in New Caledonia: 1° References to the judicial court are replaced by reference to the court of first instance; 2° References to the prefect are replaced by reference…
I. - A solidarity fund is established for the départements of the Ile-de-France region. The resources of the fund are set at 60 million euros.II. - For each department in the Ile-de-France region, a s…
Transactions carried out by undertakings subject to State supervision by virtue of Article L. 310-1 or 1° of III of Article L. 310-1-1 and by the supplementary occupational pension funds referred to i…
For the purposes of this sub-section, the following definitions apply: 1° Perforating waste from healthcare activities: any waste from healthcare activities with infectious risks meeting the requireme…
Subject to the adaptations provided for in the following chapters, the following provisions of the Code shall apply in the Wallis and Futuna Islands:1° The provisions of Book I mentioned in the left-h…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
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