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Showing 91–100 of 5386 articles for “Art. aff. T-208/13”
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
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…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
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