Article 238 ter
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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Showing 201–210 of 52277 articles for “Art. 1 ter”
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
…rporating elements of artistic and technological creation, offering one or more users a series of interactions based on a storyline or simulated situations and taking the form of animated images, with…
…x on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Ha…
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
…he supply of social rental housing demolished under the conditions provided for in articles 6 and 9-1 of law n° 2003-710 of 1st August 2003 on the guidelines and programming for towns and urban renewa…
…e years.The exercise of this option is incompatible with that of the option provided for in article 163-0 A.
…lating to individuals, objects or vehicles for which an alert has been issued, governed by article 31 of law no. 78-17 of 6 January 1978 relating to information technology, files and freedoms, may, fo…
1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and th…
…ing of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital o…
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