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Showing 51–60 of 63479 articles for “Art. s. 3 and 8”
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…
…wance mentioned in 1 ter or 1 quater of article 150-0 D, for which the deferral of taxation expires and without application of the quotient rules defined in l'article 163-0 A. The contribution is calc…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…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 laid down for determining the bas…
…rcised by companies listed in a public register kept by the State representative in the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas d…
…In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph o…
…r an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Premiums relating to insurance contracts in the event of death, where the…
…uater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with…
…levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in…
…itutes a claim on the State in favour of the company for an equal amount. This claim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the…
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