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Showing 221–230 of 65705 articles for “Art. s. L 821-5 and L 821-6”
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
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…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
…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 €1,…
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…
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…
I.-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 paragrap…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
There is 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 ment…
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