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Showing 10361–10370 of 15302 articles for “Art. 12 al. 2”
…A, previous tax losses, the non-deducted net financial charges referred to in 1 of VIII of Article 212 bis and the unused deduction capacity referred to in 2 of the same VIII by the absorbed or transf…
…du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles L. 214-127 et seq. of the Monetary and Financial Code, in respect of the portion of profits arising from th…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…al du crédit agricole, les caisses régionales de crédit agricole mutuel mentionnées à l'article L. 512-21 of the Monetary and Financial Code and the local mutual agricultural credit banks affiliated t…
…mmeubles.II. - When, under the conditions set out in I of Article 11 of the 1985 Finance Act no. 84-1208 of 29 December 1984, they hold shares in non-trading companies (sociétés civiles) formed as fro…
…ns of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of their distributable profits fo…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
…d acquired by the taxpayer does not meet the minimum surface area conditions set out in articles L. 122-4 and L. 312-1 of the French Forestry Code for having a simple management plan approved and appl…
…than or equal to €2,150 and less than €2,544 5.3% Greater than or equal to €2,544 and less than €2,912 7.5% Greater than or equal to €2,912 and less than €3,317 9.9% Greater than or equal to €3,317 an…
…II of this chapter, with the exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B, 157 and 163 quinquies B to 163 quinquies C bis, income from capitalisation bonds or…
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