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Showing 51–60 of 56791 articles for “Art. s. 524 and 525”
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…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 shares in that…
…ition of a depreciable fixed asset, these grants are added back to taxable profits at the same time and at the same rate as that at which the fixed asset in question is depreciated. This rate is deter…
…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…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
…In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meani…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
…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 ceiling provided for in the same 2° which b…
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