Article 39 octies A
…tal during the same years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in ca…
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Showing 761–770 of 798 articles for “Art. 1407 ter”
…tal during the same years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in ca…
…onal activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or…
…the State, the National Agency for Urban Renewal, local authorities and public establishments for inter-communal cooperation, as well as subsidies or loans granted under the participation of employers…
…have appropriate processes in place to maintain at all times the amount, type and distribution of internal capital that it considers appropriate, nor effective processes for identifying, managing and…
…dicates under the conditions provided for in Articles L. 5711-1 to L. 5721-9 of the General Code of Territorial Authorities.However, public establishments for inter-communal cooperation with their own…
…When, at the end of the assessment provided for in I of Article L. 613-41, the resolution board, after obtaining the opinion of the supervisory board, finds that there are significant obstacles to a…
…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…
…ricultural or liberal activity of a partnership subject to income tax mentioned in articles 8 and 8 ter in which the persons mentioned in the first paragraph of I of this article carry out their main…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…€28,612; > b) To the sum of €28,612 plus 30% of the profit in excess of this limit, where it is greater than or equal to €28,612 and less than €52,985; c) To the sum of €35,924 plus 20% of the profit…
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