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Showing 231–240 of 248 articles for “Art. Loyers comm.”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
I. - The provisions of Sections 1 to 3 of Chapter III of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated i…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
The following are subject to the obligations set out in sections 2 to 7 of this chapter: 1° Bodies, institutions and services governed by the provisions of Title I of this Book, including branches of…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
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…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
…rticles L. 232-21 to L. 232-23 of the French Commercial Code on the date the investment is made. Employers are deemed to be up to date with their tax and social security obligations if, on the one han…
…232-23 of the French Commercial Code on the date of completion of the investment or subscription.Employers are deemed to be up to date with their tax and social security obligations if, on the one han…
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