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Showing 3081–3090 of 3221 articles for “Art. no. 20-16485”
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
…ed for more than twenty years and is located in the districts mentioned in II of article 9-1 of Law no. 2003-710 of 1 August 2003 on town planning and urban renewal and in the priority neighbourhoods…
…s "or of the same venture capital company satisfying the conditions laid down in article 1-1 of law no. 85-695 of 11 July 1985 on various economic and financial provisions" are deleted;7° In a of 4° o…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…
It is hereby instituted a grant to support investment in the départements, allocated to the départements and territorial collectivities of Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy.…
…he right-hand column of the same table:Articles applicableIn the wording resulting fromL. 532-1 Law no. 2023-171 of 9 March 2023 containing various provisions adapting to European Union law in the fie…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
…governed by the Insurance Code, or set up by the bodies mentioned in VII of article 5 of Ordinance no. 2001-350 of 19 April 2001 relating to the Mutual Code and transposing Council Directives 92/49/E…
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