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Showing 181–190 of 36099 articles for “Art. s. 1304 to 1304-6 · Art. 1305 · Art. 2367 · Art. 1179”
…e exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes define…
…ts made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition:a) From corporation tax as provided fo…
…in realised is included in the profits for the financial year in which the exchange takes place, up to the amount of the balance received. In the event of an exchange of land for land, the capital gai…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land…
…ishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
…e in a future state of completion benefit from an income tax reduction provided that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction a…
…refurbishment work if the renovation or refurbishment work makes it possible, after its completion, to satisfy all of the technical performances mentioned in II of Article 2 quindecies B of Annex III,…
…reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount befo…
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