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Showing 121–130 of 1614 articles for “Art. 150 U s.”
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
…eq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid both as remuneration an…
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