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Showing 2891–2900 of 43709 articles for “Art. 1341-2”
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
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…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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