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Showing 7331–7340 of 7351 articles for “Art. s 17–19”
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…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the…
I. - The collège de résolution shall draw up individual preventive resolution plans for persons required to draw up an individual preventive recovery plan pursuant to the provisions of sub-section 2 o…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
I.-Credit institutions and investment firms shall at all times comply with a minimum requirement for own funds and eligible commitments. This requirement is expressed as a percentage of 1° Of the tota…
SPECIFICATIONSThe following provisions apply in the absence of specific provisions set out in the decree for the term in question.A. - Clauses general to all specific environmentsClause 1. - The schoo…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity…
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