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Showing 581–590 of 32762 articles for “Art. s. R. 145-24 – R. 145-33”
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…
…ns set out in the first paragraph of Article L. 232-2 of the Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of articl…
…ng independently and whose condition requires constant medical supervision and maintenance treatments.II. - The tax reduction is calculated on the basis of the cost price of the homes, with the portio…
…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…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60% of taxable income for the financial year beginning i…
…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…
…ersed in respect of the financial year during which the decision to refuse definitive approval occurs..
…ed out with a view to the production of long-term cinematographic works or approved audiovisual works.The benefit of the tax credit is subject to the delegated production companies' compliance with so…
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