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Showing 4791–4800 of 53295 articles for “Art. 1327 to 1327-2”
…or in Article 206 3, salaries, fixed expense reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit f…
…ome tax are not allowed as deductible expenses for tax purposes.The same applies, without prejudice to taxes which cannot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
1. a) Upon justification, the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal perso…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…e involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union are exempt from value added tax.These provisions do…
The standard rate of value added tax is set at 20%.
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
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