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Showing 11–20 of 52691 articles for “Art. Loi 2022-172 du 14-2-2022”
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
…ly or on request, all documents and information held or collected in the course of their respective duties.
…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…
…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…
…nt or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of: a. 40% in the case of delibe…
The lessee is bound by two main obligations:1° To use the thing leased reasonably, and according to the destination given to it by the lease, or according to that presumed from the circumstances, in t…
1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
…interest, the penalties provided for in this Code may apply.II. - Interest for late payment is not due:1. In respect of items of taxation for which a taxpayer discloses, by an express indication on t…
…ount for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting from the declaration or deed filed late, of an increase…
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