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Showing 91–100 of 56769 articles for “Art. s. L. 620-2”
…sfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction.This reduction applies…
…blishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the following conditions:1° (…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…contractual benefits in terms of seniority, promotion, paid leave and entitlement to social benefits. A customs officer reservist who undergoes training, within the meaning ofArticle L. 6313-1 of the…
…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 person liable for the tax during this period, the allowance ceases…
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…
…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…
…that the registered office and all of the business and operating resources are located in these areas.When a company carries out a non-sedentary activity that is partly carried out outside the aforeme…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
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