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Showing 51–60 of 26950 articles for “Art. s. 1306 to 1308”
…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,…
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…tion provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deductible from th…
…Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60%…
…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…
…laim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code.The approval referred to in VI of Article 220 quinde…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
…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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