French General Tax CodeIn force
1°: Sales tax
Article 302 septies AA
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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Showing 121–130 of 29147 articles for “Art. s. 1832 to 1844-17”
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
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I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
…ed from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess is used to pay the corporation tax due for the five financ…
…levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxable corporation tax credit of the same amount for the benefit of the following legal en…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
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