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Showing 81–90 of 1378 articles for “Art. s. 238 quindecies”
…which must be in France, over a period of twelve consecutive months in at least two different venues. III.-The tax credit is a tax credit for the production of works of art. III - The tax credit, cal…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
…that the registered office and all of the business and operating resources are located in these areas.When a company carries out a non-sedentary activity that is partly carried out outside the aforeme…
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…
…added to the sums provided for above when the child is looked after for twenty-four consecutive hours. The amount of the deduction used to determine the taxable remuneration of maternal assistants and…
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…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
…foreign sovereign States, the central banks of these States or foreign public financial institutions.
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