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Showing 2241–2250 of 68833 articles for “Art. s. 200 A and 158”
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending f…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
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