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Showing 1–10 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
…des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
…t order of the Minister for Overseas France, the Minister for Housing and the Minister for the Budget.II. - In order to benefit from the allowance provided for in I, the organisations or companies con…
The tax mentioned in article 680 :1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of i…
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