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Showing 7211–7220 of 7240 articles for “Art. s 17–18”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
Sont exonérés des droits de mutation à titre gratuit : 1.1° (Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to…
…Without prejudice to the minimum amount provided for in VIII or 1° of VI of Article R. 613-46-3, as the case may be, resolution entities falling under VII, IX or X of Article R. 613-46-3 shall meet…
I. - Deposits and assets held in dormant accounts mentioned in article L. 312-19 are deposited with the Caisse des dépôts et consignations: 1° For dormant accounts mentioned in 1° of I of the same art…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
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…
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