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Showing 6711–6720 of 52521 articles for “Art. 155 IV 2°”
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
…are domiciled or established in a foreign State or territory outside France and are subject to a privileged tax regime there, are only admitted as deductible expenses for tax purposes if the debtor p…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
…tached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year in which they are received and paid. 2. The provisions of 1 apply to la…
…language and scientific knowledge, in particular when these payments are made to the benefit of a university foundation, a partnership foundation mentioned respectively in articles L. 719-12 and L. 71…
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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…
The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
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