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Showing 11–20 of 30902 articles for “Art. Loi Climat 2021-1104 du 22-8-2021”
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…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…
…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…
…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…
…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.
…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…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
…Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental pay…
…entered in the automatic cinema distribution account may also be invested to cover, on behalf of production companies, other distribution expenses relating to : 1° Long-length cinematographic works fo…
When aid is granted for an annual distribution programme:1° For each film in the programme, the distribution company must submit, within fifteen days of its release in cinemas, the supporting document…
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