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Showing 571–580 of 585 articles for “Art. no. 97-163”
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
…c) Contributions to the compulsory additional public pension scheme instituted by article 76 of law no. 2003-775 of 21 August 2003 reforming pensions ;1° 0 bis Contributions paid in accordance with th…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…
…ncy, are determined on the basis of the conversion rates defined in Article 1 of Council Regulation no. 97/1103/EC of 17 June 1997 on certain provisions relating to the introduction of the euro.The pr…
…fined in the city contract;d) Signing the inter-municipal agreement referred to in Article 8 of Law no. 2014-173 of 21 February 2014 on programming for the city and urban cohesion ;2° Construction, de…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
…\n\t\t\t44\n\t\t\tLoyers\n\t\t\tCommand to pay rents and charges, provided for in Article 24 of Law No. 89-462 of 6 July 1989 tending to improve rental relations and amending Law No. 86-1290 of 23 Dec…
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