Article 163 quatervicies
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
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Showing 9861–9870 of 9990 articles for “Art. n° 11-15”
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - For the application of I of article L. 2333-55-3, events are eligible for the tax credit:1° When the casino directly provides all or part of the organisation and financing of the event.The expens…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
…erest carried out on the private portions provided for in f of article 25 of the aforementioned law n° 65-557 of 10 July 1965 as well as work carried out on the common portions and equipment of the bu…
…itive or negative amounts resulting from the application of 1.2 and 2.2 of the article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 perçus ou supportés par le département en 201…
PROFESSIONAL FRAME OF REFERENCE Although sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains…
I.-The national health data system brings together and makes available :1° Data from the information systems mentioned in article L. 6113-7 of the present code ;2° Data from the national inter-regime…
In this Code : 1° "Home Member State" means : a) in the case of non-life insurance, the Member State of the European Union in which the head office of the insurance undertaking covering the risk is si…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
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