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Showing 231–240 of 68749 articles for “Art. s. L 561-45-2 and R 561-59”
Without prejudice to the provisions of Title III of Book II of the French Commercial Code, the conditions of liquidation and the methods of asset distribution are determined by the fund rules or the a…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
Sums invested in the production and preparation of feature films are repaid in the following cases:1° When investment approval has been granted but production approval is not requested within the dead…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
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