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Showing 8461–8470 of 65175 articles for “Art. 1397 al. 9 and Art. 1341-2”
…e profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to…
…hholding 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 person shall be deducted from the amou…
…r 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 managers have a majority shareholding, in partnerships limite…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…tion 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 purposes.The same applies, without pre…
…company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of those calculated on the basis of the rate provided for in…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
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…
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…
…for in the third paragraph of Article L. 228-24 by summary order, with the transferring shareholder and the transferee duly summoned. These orders are not subject to appeal.
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