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Showing 11–20 of 1378 articles for “Art. s. 238 quindecies”
…cit thus cancelled may no longer be carried forward against the profits of subsequent financial years.By way of derogation from the above provisions, taxation of the net long-term capital gain realise…
…dition is deemed to have been met if it achieves no more than 25% of its turnover outside these areas. In excess of 25%, the profits generated are subject to income tax or corporation tax under the co…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
…are useful for improving the transparency and traceability of agricultural raw material supply chains.
…ax category within the meaning of Article L. 312-22 of the French Code of Taxes on Goods and Services. 312-22 of the French Goods and Services Tax Code; 3° Jet fuels are products in the jet fuel tax c…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
…be afforested where the surface area of the management unit after acquisition is at least 4 hectares. Where the land is acquired in the nature of woods and forests or bare land to be afforested where…
…article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
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