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Showing 21–30 of 26507 articles for “Art. Loi n° 2014-626 du 18 juin 2014”
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
…political life, it may deprive it, for a maximum period of three years, of the benefit of the tax reduction provided for in 3 of article 200 of the present code for donations and contributions made to…
…the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…ompletion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the rank…
…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…
…ured biogas tonne 34 35 47 53 58 61 65 D.-Authorised facilities falling under both B and C tonne 17 18 30 40 51 58 65 E.-Other authorised facilities tonne 41 42 54 58 61 63 65b) Waste received at a fa…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…ng in the future state of completion in a collective dwelling building benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum p…
…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…
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