Article 349 septies
…er States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration, may, in accordance with the procedures laid down…
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Showing 571–580 of 63846 articles for “Art. s. L. 223-21 and L. 225-41”
…er States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration, may, in accordance with the procedures laid down…
…1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €500,000, be less than €63.
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…
…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…
…en the properties mentioned in the first paragraph of this I are transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the p…
…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
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…
…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…
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