Article 199 terdecies-0 C
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
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Showing 191–200 of 1250 articles for “Art. T. com. Paris”
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
…tal of a company whose securities are not admitted to trading on a French or foreign regulated market.This tax reduction applies when the following conditions are met:a) The purchaser undertakes to re…
Article 199 terdecies-0 A applies under the same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du cod…
…ar of subscription, unless the reimbursement is the result of the company being wound up by the court. In the event of non-compliance with the condition set out in the first paragraph of this 5°, the…
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
…for the calculation of the base defined in II of this article; 3° L'Agence française de développement. II. - The tax base is made up of the minimum capital requirements to ensure compliance with the c…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
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