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Showing 121–130 of 4479 articles for “Art. 1391 B ter”
…ny foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the condi…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
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…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
…dies or archaeological operations that constitute an element of the cost price of a fixed asset may be deducted from the results of the financial year in which they are incurred, if they are carried o…
…ormed 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 the share of company p…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
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