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Showing 171–180 of 58561 articles for “Art. VI and VI ter”
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
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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…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
…capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal fra…
…act each other by electronic means in order to carry out, directly or indirectly, transactions involving the sale of goods, the provision of services by natural persons, the rental of a means of trans…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
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