Article 199 septies
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
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Showing 101–110 of 17853 articles for “Art. s. 150 V”
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
…2012, a new home or a home 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 ye…
…completion or a dwelling that has been completed for at least fifteen years that has undergone renovation or refurbishment or that undergoes renovation or refurbishment work if the renovation or refu…
…nefit from a tax credit in respect of the expenses mentioned in III of this article incurred with a view to supporting the creation of musical works, controlling and administering published musical wo…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
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