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Showing 771–780 of 31323 articles for “Art. s. R. 123-53”
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…he classification. The population taken into account is the municipal population defined in article R. 2151-1 of the General Local Authorities Code in the version in force on the date of publication o…
…count the length of time the employees concerned have been with the company during the financial year. Profits are only subject to income tax or corporation tax for one quarter, one half or three quar…
…of classification. The population taken into account is the municipal population defined in Article R. 2151-1 of the General Local Authorities Code in the version in force on the date of publication o…
…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…
…specified.Claims shall be addressed to the tax department within the time limit set out in articles R. 196-1 and R. 196-3 of the tax procedures book. They are presented, investigated and judged accord…
…t they are not owned, directly or indirectly, by a television or radio broadcasting service publisher. II. II - Expenditure incurred with a view to supporting the creation of musical works, controllin…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…ntribution of the shares thus allocated or until the date of cessation of activity if this is earlier. A decree specifies the reporting obligations necessary for the application of the first paragraph…
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