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Showing 61–70 of 33916 articles for “Art. s. 815-3”
…ealed) ;8 (Repealed) ;9 (Repealed) ;10 (Repealed)II. - The tax does not apply to :1 (Repealed) ;1 bis. Receipts of waste and shipments of waste to another State where it is intended to be recovered as…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
…on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…
…When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liquidation of the sole proprietorship then has the same tax consequences as the cessation of…
I. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…
…er the conditions of ordinary law in proportion to the turnover made outside the aforementioned areas. This turnover condition is assessed on a financial year by financial year basis;3° Its capital mu…
…he last income tax return required pursuant to Article 53 A on the date of payment of the instalments. Where applicable, the amount of the second instalment is adjusted so that the first instalment co…
…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…
…ng independently and whose condition requires constant medical supervision and maintenance treatments.II. - The tax reduction is calculated on the basis of the cost price of the homes, with the portio…
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