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Showing 1–10 of 3261 articles for “Art. 25 sept. 2012”
The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…
…These allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to…
…d in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income tax reduction prov…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…ts rate is set at 100% for the first two years, 75% for the third year, 50% for the fourth year and 25% for the fifth year.It ceases to apply if the taxpayer changes during this period.
…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 €1,525 plus €300 per dependent child:1° Pr…
…s made before the date of promulgation of the loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, nor to operations for which the issue of an approval has been requested before that date. The…
…ly created company;b) A shareholder holds, together with the members of his tax household, at least 25% of the corporate rights in another company whose activity is similar to that of the newly create…
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…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
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