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Showing 91–100 of 53453 articles for “Art. s. 1344 to 1344-2”
…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,…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…eclared in accordance with the procedures set out in Articles 50-0 et 53 A.Profits are only subject to income tax or corporation tax for one quarter, half or three quarters of their amount depending o…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
…rticles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid bo…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social s…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Reservists are compensated for periods of employment and further training.
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