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Showing 111–120 of 64913 articles for “Art. R 315-5 and Art. R 315-7 s.”
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
BONUS POINTS AWARDED TO CANDIDATES FOR THE COMMON PART OF THE BREVET D'ÉTAT D'ÉDUCATEUR SPORTIF DU PREMIER DEGRÉ (STATE CERTIFICATE FOR FIRST-DEGREE SPORTS INSTRUCTORS) Bonus points corresponding to t…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
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