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Showing 51–60 of 1250 articles for “Art. T. com. Paris”
…town planning and urban renewal, where the restoration has been declared to be in the public interest. The ministers in charge of cities and culture draw up the list of neighbourhoods with a high conc…
…erformance level set by a joint order of the ministers responsible for housing, energy and the budget. III.-The tax reduction is calculated on the amount of gross income from the property mentioned in…
…on account or that are used to determine categorical taxable income do not qualify for the tax credit. The loans referred to in the first paragraph are those defined in articles L. 311-1 to L. 311-3 o…
…heet for the first tax period or the first financial year in respect of which the change takes effect. IV. A decree shall specify the procedures for the application of this article, in particular with…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…or in article 43 bis, disregard the net income from said shares when determining their taxable profit. However, subscriptions for shares in sociétés immobilières conventionnées set up after the promul…
…expenditure or the book loss on inventories was allowed as a deduction in determining taxable profit.
…erious harm to the physical, mental or moral development of users are not eligible for the tax credit. With the exception of those containing pornographic sequences or sequences of extreme violence, v…
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